THE  RURAL  SCIENCE  SERIES 

L.H.BAILEY 


THE    FARMER'S 


BUSINESS    HANDBOOK 


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UNIVERSITY  of  CALIFORNIA 

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LIBRARY 

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Edited  by  L.  H.  Bailky 


THE    FARMER'S 
BUSINESS    HANDBOOK 


TO*  l&ttral  fecunce  fe>er«0 

The  Soil. 

The  Spraying  of  Plants. 

Milk  and  its  Products. 

The  Fertility  op  the  Land. 

The  Principles  op  Fruit-Growing. 

Bush-Fruits. 

Fertilizers. 

The  Principles  op  Agriculture. 

Irrigation  and  Drainage. 

The  Farmstead. 

Rural  Wealth  and  Welfare. 

The  Principles  of  Vegetable-Gardening. 

Farm  Poultry. 

The  Feeding  of  Animals. 


THE  FARMER'S 
BUSINESS   HANDBOOK 


A   MANUAL   OF 

SIMPLE   FARM  ACCOUNTS   AND   OF 

BRIEF  ADVICE  ON  RURAL  LAW 


BY 

ISAAC  PHILLIPS  ROBERTS 

DIRECTOR  OF  THE  COLLEGE  OF  AGRICULTURE  AND  PROFESSOR  OF 

AGRICULTURE  IK  CORNELL  UNIVERSITY 

AUTHOR    OF   "FERTILITY    OF    THE    LAND"    AND    "THE    FARMSTEAD" 


THIRD   EDITION 


HE   MACMILLAN   COMPANY 

LONDON:  MACMILLAN  &  CO..  Ltd. 

1909 

All  right*  reterwd 


Copyright,  1903 
By  THE  MACMILLAN  COMPANY 


Set  up  and  electrotyped,  March,  1903 
Reprinted,  June,  1906,  January,  1909 


Mount  $11* aaant  $?r?aa 

J.  Horace  McFarlnud  Company 
Harrisburg,  Pennsylvania 


PREFACE 

It  is  said  that  the  farmer  should  be  a  scientific 
man.  I  like  to  think  of  him,  also,  as  a  business 
man.  In  fact,  unless  he  is  a  good  business  man 
he  is  not  a  good  farmer.  He  must  not  only 
grow  crops,  but  he  must  buy  and  sell,  and  must 
be  a  man  among  men.  Yet,  how  few  of  our 
farmers  ever  keep  a  consecutive  account  of  their 
farm  operations,  and  how  seldom  can  they  tell 
how  much  the  year  is  worth  to  them ! 

This  little  book  has  grown  out  of  many  years' 
teaching  farm  boys.  It  is  intended  to  meet  the 
condition  of  the  average  farmer ;  those  that 
conduct  large  enterprises  will  have  a  professional 
accountant,  and,  perhaps,  a  legal  adviser,  and 
will  not  need  such  an  elementary  treatise  as  this. 

That  part  of  this  work  which  treats  of  Rural 
Law  is  written  by  Herbert  Delavan  Mason,  of 
the  New  York  State  Bar.  It  is  hoped  that  this 
treatment  of  many  of  the  commoner  and  more 
usual  aspects  of  the  law  applicable  to  rural 
matters   will   frequently   be   found   of   assistance 

(v) 


vi  "Preface 

to  the  reader  in  determining  and  guarding  his 
rights;  but  it  is  not  of  course  intended  that  it 
shall  do  away  with  the  necessity  of  counseling 
with  the  family  lawyer  on  all  important  matters. 
Indeed,  one  of  the  chief  objects  of  the  article 
is  to  warn  its  readers  of  the  very  great  necessity 
of  freely  seeking  such  counsel.  It  will  be  noticed 
that  many  of  the  statements  of  the  text  are  ex- 
pressly limited  in  their  application  to  certain 
localities;  and  in  all  cases  the  reader  should 
determine,  before  he  undertakes  any  important 
course  of  action,  what  are  the  statutes  and  cus- 
toms of  his  own  state  and  locality. 

If  Part  I  is  used  as  a  text -book  in  schools 
and  colleges,  the  instructor  should  add,  omit  or 
change  a  few  items  in  the  Blotter,  so  that  neither 
the  Trial  Balance,  nor  the  Gain  and  Loss  state- 
ment, will  be  identical  with  those  on  pages  71 
and  76.  Each  transaction  noted  in  the  Blotter 
should  be  stated  clearly  by  the  teacher  some- 
thing as  follows:  "On  April  25,  four  tons  of  hay 
were  taken  from  the  field  and  placed  in  the  cat- 
tle barn."  (See  page  49.)  The  pupil  should  be 
asked  to  name  the  debtor  and  the  creditor  in  this 
transaction.  The  answer  should  be  something  as 
follows : 

"Live  Stock  Dr.  Hay  Field  Cr." 


Freface  vii 

When  the  pupils  have  written  in  their  Blotters 
the  accounts  as  above,  the  teacher  should  give 
details  of  the  transaction:  "four  tons  of  clover 
hay  at  seven  dollars  per  ton."  In  like  manner 
proceed  with  all  other  accounts  in  the  Blotter. 

The  Inventories  may  also  be  modified,  in  order 
to  prevent  the  pupils  from  making  a  mere  copy 
of  the  printed  pages.  If  time  permits,  it  is 
always  best  to  have  each  item  read  and  dis- 
cussed before  it  is  recorded.  After  the  Inven- 
tories, Work  Reports  and  Blotter  are  completed, 
the  pupils  should  be  given  one  or  two  weeks 
in  which  to  post  the  items  to  the  Ledger,  dis- 
tribute and  enter  Tool  Account,  page  51,  make  out 
Trial  Balance,  page  71,  enter  the  Inventories  at 
the  end  of  the  year,  page  72,  and  make  a  state- 
ment of  Gain  and   Loss  by  both  methods,  pages 

73  and  76. 

I.  P.  ROBERTS. 

Cornell  University,  Ithaca,  N.  Y. 
February  28,  1903 


CONTENTS 


PART  I— FARM   ACCOUNTS 


CHAPTER   I 

PA08 

Why  Accounts  Should  be  Kept 1-21 


CHAPTER  II 
The  Kinds  op  Accounts 22-41 

CHAPTER   III 
The  Blotter   .   .       42-52 

CHAPTER  IV 
The  Ledger 53-69 

CHAPTER  V 
The  Trial  Balance  .      70-81 

CHAPTER  VI 
Accounts  with  Particular  Fields  and  Crops 82-100 

ax) 


x  Contents 

CHAPTER  VII 

Mi 

Accounts  with  Animals 101-142 

Milk  Accounts 101 

Poultry  Accounts 110 

Accounts  with  Rations  of  Farm  Animals 116 

CHAPTER   VIII 
Accounts  with  the  Farm  Household 143-152 


PART  II— BUBAL   LAW 

By  H.  D.  MASON 

CHAPTER  IX 

Property,  Deeds  and  Conveyances 153-169 

I.    Real  and  Personal  Property,  and  Distinctions  Be- 
tween Them 153 

II.   Deeds 156 

IH.    Abstracts  of  Title 159 

IV.    Leases 163 

V.   Tenant's  Right  to  Remove  Crops  at  End  of  Term  .  167 

CHAPTER   X 

TRE8PASS  AND  WATER  RIGHTS 170-173 

I.   Trespass 170 

H.   Animals 170 

III.  Water  Rights 171 

IV.  Drainage 173 


Contents  xi 

CHAPTER  XI 

PAGE 

Highways  and  Roadsides 174-183 

I.  Use  of  Roadsides 174 

II.  Impassable  Highways 175 

III.  Laws  Affecting  Travel  on  Highways 176 

TV.  Side  Paths 180 

V.  Watering  Troughs  and  Shade  Trees 181 

VI.  Guide  Boards 182 

VII.  Weeds  Along  Highways 182 

CHAPTER  XII 

Legal  Fences 184-192 

I.    What  a  Legal  Fence  Is 184 

II.    Line  Fences 185 

III.  Road  Fences 190 

IV.  Incorrect  Line   Fences   Made  Legal  Boundary  by 

Lapse  of  Time .    191 

CHAPTER   XIII 

Contracts 193-207 

I.    In  General 193 

II.    Warranties  Upon  Sale  of  Horses  or  Other  Animals  .    205 

CHAPTER   XIV 

Mutual  Liabilities  op  Employer  and   Employee,  Buyer 

and  Seller 208-213 

I.   Liability  of  Employer  for  Acts  of  Employees  .    .   .    208 
IL    Mechanics'  Liens 210 

III.  Artisans'  Liens 212 

IV.  Liens   of  Hotel,    Boarding-House,    Lodging-House 

and  Livery  Keepers 213 


xii  Contents 

CHAPTER  XV 

PAGE 

Notes,    Due -Bills,   Chattel   Mortgages   and   Bills   of 

Sale 214-227 

I.    Promissory  Notes 214 

II.    Due-Bills,  Orders,  Receipts 224 

III.  Chattel  Mortgages 225 

IV.  Bills  of  Sale 227 

CHAPTER  XVI 

Gifts,  Wills,  Advances,  Usury  and  Taxes 228-240 

I.    Gifts , 228 

II.    Wills 231 

III.  Advancing  Money  or  Property  to  One's  Children   .    236 

IV.  Usury 237 

V.    Taxes 238 

VI.    Real  Property  Purchased  with  Pension  Money  Ex- 
empt from  Taxation 239 

CHAPTER  XVII 

Powers  of  Attorney,  Affidavits,  Legal  Tenders  .  .    241-244 

I.    Powers  of  Attorney .   .' 241 

II.   Affidavits 242 

III.   Legal  Tenders 243 


PART  III—  INVENTORIES    FROM 

THE    CENSUS— 245-281 

I.   Agricultural  Population 248 

II.   Farm  Acreage 250 

III.    Rented  Farms 251 


Contents  xiii 

PAQE 

IV.  Acreage  of  Rented  Farms 253 

V.  Value  of  Rented  Farms ,    ....  255 

VI.  Owners  of  Rented  Farms 257 

VII.  Animals  in  Barns  and  Enclosures 259 

VIII.  Number  of  Domestic  Animals 261 

IX.  Number  of  Neat  Cattle 263 

X.  Number  of  Horses,  etc 265 

XI.  Number  of  Sheep,  Swine  and  Goats 267 

XII.  Number  and  Value  of  Neat  Cattle 269 

XIII.  Number  and  Value  of  Sheep  and  Swine 271 

XIV.  Average  Value  of  Neat  Cattle 273 

XV.  Average  Value  of  Horses  and  Mules 275 

XVI.    Average  Value  of  Sheep,  Swine  and  Goats  ....  277 

XVII.    Dairy  Cows  and  Dairy  Products 279 

XVIII.    Counties  Having  $1,000,000  and  Upwards  of  Dairy 

Products 281 

XIX.    The    Importance    of    Agriculture    as   a    Source    of 
National    Wealth,    as    Exhibited    by    New    York 

State,   1899 282 

XX.    Values  of  Farm  Property  and  Farm  Products  .    .    .  283 
XXI.    Relative  Agricultural  Ranks  of  Various  States    .    .  284 
XXII.    Relative   Number  of  Persons  Engaged  in  Agricul- 
ture   291 

XXIII.    Agricultural  Education 292 

Index 293 


THE    FARMER'S    BUSINESS 
HANDBOOK 

PART  I— FARM  ACCOUNTS 


CHAPTER   I 

WHY  ACCOUNTS  SHOULD   BE  KEPT 

Most  persons  not  engaged  in  regular  mercan- 
tile pursuits  think  it  unnecessary  to  keep  accurate 
account  of  the  little  business  they  transact,  but 
trust  to  memory,  or  to  brief  memoranda  of  the 
larger  operations.  Usually  the  small  farmer  keeps 
no  account  whatever  of  his  dealings  with  other 
men,  or  with  his  fields  and  live  stock.  If  he 
does  jot  down  memoranda  of  his  dealings  with 
his  neighbors,  he  is  likely  to  carry  his  pass-book 
in  the  side  pocket  of  his  "every-day"  coat,  which, 
after  being  thrown  on  the  fence  or  on  a  load  of 
hay,  parts  company,  in  some  very  mysterious  way, 
with  the  precious  little  book.  When  the  owner 
of  the  coat  goes  on  the  witness-stand  he  must 
trust  solely  to  memory.  Now  and  then  a  farmer 
of  unusual  ability  and  enterprise  makes  a  sincere 
attempt  to  keep  account  of  the  larger  transactions 

A  (1) 


2  The   Farmer's   Business  Handbook 

of  the  farm,  but  unless  he  employs  an  accountant 
there  is  likely  to  be  no  system,  nor  continuity, 
nor  intelligible  result.  Even  if  an  accountant  is 
employed,  the  methods  are  generally  those  used  in 
ordinary  mercantile  bookkeeping,  which,  not  be- 
ing adapted  to  farm  accounts,  may  require  two 
Philadelphia  lawyers  to  interpret. 

In  any  case,  farm  accounts,  if  useful,  are  es- 
pecially difficult  to  keep.  This  is  not  because 
the  principles  of  bookkeeping  cannot  be  made  to 
serve  as  well  in  farm  operations  as  in  mercantile 
pursuits,  but  because  many  of  the  entries  must 
be  estimates  rather  than  statements  of  actual 
transactions. 

Most  men,  farmers  included,  lack  or  have  lost 
the  habit  of  study.  It  is  an  age  of  haste,  much 
reading  and  poor  mental  digestion.  The  demands 
of  modern  life  are  so  numerous,  varied  and  exact- 
ing that  the  tendency  is  inevitably  to  learn  a 
little  of  many  things  instead  of  much  of  a  few 
things.  Few  people  master  perfectly  the  details 
of  their  profession  before  relegating  them  to  sub- 
ordinates. The  farmer,  like  other  business  men, 
must  make  himself  familiar  with  every  detail  be- 
fore he  is  fitted  to  direct  the  labor  of  others 
successfully.  He  should  substitute  knowledge 
for  random  guesses;  he  should  know  his  real 
financial  condition.  Mere  estimates  of  worth 
and  profit  seldom  prove  to  be  correct. 


Farm   Accounting   is   Difficult  3 

This  little  treatise  is  prepared  for  those  who 
wish  to  know  at  the  end  of  each  year  what  are  the 
assets,  liabilities,  net  worth  and  profits,  and  also 
which  crop  and  which  group  of  animals  give  profit 
and  which  give  loss.  Only  by  keeping  record  of 
each  cow  can  it  be  determined  which  ones  are  be- 
ing kept  at  a  profit  and  which  at  a  loss.  The  lean 
kine  may  use  up  the  profits  of  the  fat  kine.  How 
many  farmers  can  tell  how  much  they  were  worth 
at  the  beginning  of  any  given  period,  or  can  state 
what  were  the  gains  or  losses  of  any  year's  opera- 
tions ?  A  man  may  be  able  to  say  that  he  started 
in  business  in  1860  with  $1,000  and  that  in  1890, 
thirty  years  afterward,  he  was  worth  $15,000; 
but  he  will  have  no  exact  knowledge  as  to  whether 
he  secured  profits  in  producing  wheat  or  wool, 
cotton  or  cattle,  potatoes  or  poultry.  He  may 
have  made  $1,000  in  cattle  in  a  single  year,  twice 
the  yearly  average  profits,  and  may  have  lost 
$600  in  wheat  or  wool;  but  in  the  absence  of 
accounts  there  is  no  way  of  determining  where 
or  how  the  gains  were  made  or  the  losses  in- 
curred. 

Few  farmers,  or  indeed,  small  dealers  or  mer- 
chants in  towns,  have  ever  taken  stock  or  in- 
ventoried their  belongings.  It  is  a  surprising 
fact  that  while  most  business  men  are  striving 
faithfully  to  secure  a  surplus,  many  at  the  end 
of  the  year  never  note  the  advance  or  deprecia- 


4  The  Farmer's  Business  Handbook 

tion  of  their  property;  much  less  do  they  keep 
a  record  by  which  they  may  determine  whether 
there  were  any  losses  or  profits,  and  whence  each 
arose. 

Sir  Henry  Gilbert,  of  Rothamstead,  England, 
an  eminent  investigator,  when  visiting  the  United 
States  a  few  years  ago,  tried  to  find  out 
by  many  inquiries  in  well-to-do  families  what 
proportion  of  the  expense  of  an  American  house- 
hold was  incurred  for  meats,  for  breadstuff s, 
for  butter,  for  service,  etc.  He  could  not  find 
a  single  householder  who  could  give  him  in- 
formation on  these  points.  The  American  too 
often  pays  bills  without  inspection  and  does  not 
even  preserve  the  receipts.  This  busy,  scien- 
tific worker  could  tell  both  the  total  and  per 
capita  expenditure  of  his  household  for  butter, 
meats,  bread,  clothing,  servants  and  other  items. 
But  he  was  unable  to  make  auy  comparison  be- 
tween English  and  American  household  expenses 
because  he  was  unable  to  secure  the  detailed, 
or  even  the  gross  expenditure  of  persons  in  cir- 
cumstances comparable  with  his  own. 

While  traveling  in  England  I  noticed  that  even 
the  third-class  passengers  with  their  harvesting 
implements,  on  the  railways  going  to  the  coun- 
try districts,  carried  little  blank  books  in  which 
they  noted  down  their  expenses.  In  America, 
it  is   not  uncommon   to   find   a  professor  or   a 


Financial   Carelessness  5 

learned  institute  lecturer  who  cannot  keep  his 
traveling  expense  account  correctly  for  three 
days  at  a  time. 

I  think  there  are  two  chief  causes  tending 
to  produce  financial  carelessness  in  the  United 
States:  Children  are  rarely  taught  to  render  an 
account  of  expenditures  at  the  end  of  the  month. 
Although  a  little  bookkeeping  is  taught  in  some 
schools,  it  is  sometimes  about  as  workable  on  a 
farm  as  an  ox-cart  would  be  on  a  railway.  Again, 
in  the  last  half  century,  life  has  been  so  much 
easier  in  America  than  in  Europe — both  necessi- 
ties and  comforts  have  been  secured  with  so 
little  effort — that  it  has  not  seemed  worth  while 
to  note  critically  the  outgo  and  the  income.  But 
these  conditions  are  not  likely  to  remain  the 
same  for  another  half  century.  The  effort  to 
curtail  expenses  is  always  difficult  and  unpleas- 
ant, but  far  more  so  if  there  are  no  itemized 
data  which  may  help  to  indicate  just  where  to 
begin  or  where  curtailment  would  least  affect 
comfort  and  pleasure.  Most  sane  people  are 
extremely  unhappy  when  their  outgo  is  equal  to 
or  exceeds  the  income.  Some  are  really  unhappy 
only  when  the  bills  come  in;  while  others  live  in 
dread  of  petty  debts  scattered  they  know  not 
where,  and  in  amounts  which  have  been  forgot- 
ten, not  knowing  whence  the  next  dun  will  come 
or  how  or  when  disgrace  may  fall  upon  them. 


6  The   Farmer's   Business   Handbook 

How  often  I  have  seen  a  noble,  industrious  fanner 
marketing  his  chief  money  crop  of  the  year,  the 
wheat  or  the  wool,  or  the  fat  live  stock!  With 
what  honest  pride  he  laid  the  check  for  several 
hundred  dollars  on  the  bank  counter  and  then 
stuffed  that  "wad"  of  bills  into  his  "side  pocket!" 
Then  with  what  a  cheerful  voice  he  asks  at  the 
desk  of  the  grocer  for  the  amount  of  his  account! 
"Fifty-six  dollars  and  seventy- two  cents,"  the 
clerk  responds.  "There  must  be  some  mistake; 
it  cannot  be  more  than  half  that."  The  items 
are  looked  up,  the  charges  are  correct,  the  bill 
is  paid.  In  a  voice  out  of  which  some  of  the 
courage  has  gone,  he  asks  for  his  account  at 
the  dry  goods  store.  This  is  nearly  one  hun- 
dred dollars.  He  disputes  the  account,  says  he 
never  had  the  goods,  there  is  some  mistake,  they 
have  been  charging  neighbors'  purchases  to  his 
account;  he  takes  an  hour  to  inspect  the  items, 
pays  the  bill  under  protest,  and,  concluding  that 
he  has  had  enough  unhappiness  for  one  day, 
takes  something  to  drink  and  lets  the  half  dozen 
other  fellows  wait  for  their  pay.  For  it  will  be 
some  pleasure  to  carry  even  a  small  roll  of  bills 
for  at  least  a  few  days  in  the  year.  But  he  has 
not  learned  his  lesson,  for  he  carries  home  no 
itemized  bill  for  study;  he  keeps  no  account 
and  hence  he  will  never  know  what  his  real 
financial  condition  is.    Because  it  is  "too  much 


The   Inventory  7 

trouble"  to  keep  track  of  his  business,  he  will 
go  on  having  a  few  hours  of  happiness  and 
many  gloomy  days;  each  year  he  will  lose  faith 
in  himself,  in  his  fellowmen  and  in  his  business. 

INVENTORY 

The  simplest  method  of  determining  gains 
and  losses  is  to  take  an  inventory  at  some 
stated  time  each  year.  In  many  of  the  states, 
as  New  York,  where  the  spring  is  really  the 
beginning  of  the  farm  year  and  only  a  little 
grain  and  roughage1  will  be  on  hand,  the  in- 
ventory would  better  be  made  either  the  first 
of  April  or  May.  It  is  assumed  that  any  in- 
telligent farmer,  from  such  inventory,  will  be 
able  to  tell  at  least  once  a  year  the  amount 
of  bills  receivable  and  bills  payable,  that  is, 
how  much  is  owing  to  him  and  how  much  he 
owes,  and  the  amount  of  net  assets  of  personal 
property. 

It  is  surprising  how  much  the  judgment  is 
developed  in  making  a  detailed  list  of  one's 
belongings,  with  values  attached.  When  the 
second  inventory  is  made,  at  the  end  of  the 
year,  the  breakage,  losses  and  depreciation  of 
some  of  the  property  will  stand  out  in  bold  re- 
lief.    It  is  said  that  one  can  winter  a  horse  and 


1  Roughage  is  any  coarse  feed,  as  hay,  straw,  corn-stalks,  and  the  like, 


8  The  Farmer's  Business  Handbook 

bring  him  through  in  good  shape,  ready  for 
use,  more  certainly  than  he  can  a  hand-rake. 
The  need  of  careful  driving  may  be  emphasized 
by  the  inventory  as  it  cannot  be  in  any  other 
way,  when,  because  of  careless  driving  and  feed- 
ing, the  horse  valued  at  $150  at  the  beginning 
of  the  year  is  worth  but  $75  at  the  end  of 
the  year. 

Every  provident  housewife  should  have  a  list 
of  all  the  principal  articles  under  her  control, 
with  date  of  purchase  and  cost.  Whenever  the 
cost  price  is  not  known,  present  estimated  values 
should  be  affixed  to  the  list.  I  know  of  one 
family  that  keeps  such  an  inventory  in  a  small 
tin- box,  which  is  placed  in  another  box  buried 
in  the  ground  near  the  house.  In  case  of  dam- 
age or  loss  by  fire,  such  record  is  likely  to  be 
of  great  value,  for  the  insurance  companies  re- 
quire a  specific  statement  in  detail  as  to  the 
character  of  each  article  and  its  value  before 
adjusting  a  partial  claim. 

Eecently,  at  a  sale  of  household  goods,  the 
inventory  was  used  as  a  basis  for  setting  the 
prices  of  these  articles.  By  this  means  a  uniform 
average  of  50  per  cent  was  obtained  for  articles 
in  good  condition. 

The  following  brief  inventory  of  stock,  tools, 
household  goods,  assets  and  liabilities  will  serve 
to  show  the  simplest  possible  method  of  determi- 


Inventory  of  Personal  Property  9 

ning  gross  gain  or  loss  at  the  end  of  each  year. 
Usually  the  inventory  will  be  more  extended  than 
the  one  given.  The  household  belongings  are  not 
given  in  detail  here  as  it  should  be  in  practice, 
because  they  would  take  too  much  space. 


Inventory  taken  May  1,  1900,  of  the  personal 
property  of  John  Doe 

Teams 

1  gray  mare,  Nell,  10  years  old $100  00 

1  gray  horse,  Jim,  12  years  old 80  00 

1  bay  driving  horse,  7  years  old 225  00 

1  bay  mare,  Gip,  10  years  old 100  00 

2  sets  double  harness,  at  $20  and  $30 50  00 

4  horse  pails 1  00 

5  blankets 7  00 

2  whips 2  00 

2  curry-combs,  2  brushes 3  00 

1  set  single  harness 40  00 

2  tons  horse  hay,  at  $10  per  ton 20  00 

Total $628  00 

Live  Stock 

3  milch  cows,  Fan,  May  and  Spot,  at  $40 $120  00 

2  milch  cows,  Snip  and  Roan,  at  $35  70  00 

2  yearling  heifers,  at  $15 30  00 

1  steer,  2  years  old 35  00 

1  three-year-old  bull 150  00 

15  pigs,  at  $5 75  00 

30  chickens,  at  40  cents 12  00 

Total $492  00 


10  The   Farmer's   Business   Handbook 


Farm  Tools 

1  self-binder $125  00 

1  mower 80  00 

2  plows,  at  $5  and  $8 13  00 

1  double  harrow 12  00 

1  cutaway  harrow 13  00 

1  grain  drill 50  00 

1  farm  wagon,  trees  and  yoke 75  00 

1  light  wagon 30  00 

1  steel  square 75 

1  hand  saw 1  00 

2  spades 1  25 

2  round -point  shovels 1  25 

10  grain  sacks 2  00 

4  hay  forks 3  00 

2  four-tined  forks 1  25 


Total $408  50 

Farm  Products 
420  bushels  of  wheat  on  hand  unsold,  at  75  cents $315  00 


Total $315  00 

Bills  Receivable 

Note  of  James  Burroughs  on  demand  without  interest $163  25 

Note  of  John  Price,  2  months,  interest  at  6  per  cent 376  00 


Total $539  25 


Bills  Payable 

Store  bill,  C.  Bessy $76  00 

Grocery  bill,  Henry  Bell 31  00 

Total .,......,„ $107  00 


Summary  and  Realty  11 

Cash  on  Hand 

In  bank $350  00 

On  person 25  00 

Total $375  00 

Fakm  Household 
As  per  detailed  statement  filed $625  00 


Total $625  00 

Summary 

Teams $628  00 

Live  stock 492  00 

Farm  tools 408  50 

Farm  products 315  00 

Bill  receivable 539  25 

Cash  on  hand 375  00 

Farm  household 625  00 

$3,382  75 

Less  bills  payable 107  00 

Net  assets $3,275  75 

Real  Estate 

Farm,  including  buildings  and  other  better- 
ments, 100  acres  at  $50  per  acre $5,000  00 

Mortgage  $1,500,  and  two  months'  accrued  in- 
terest at  5  per  cent,  April  1,  1900    1,512  50 

Net  value  in  excess  of  mortgage $3,487  50 

Net  personal  property 3,275  75 

Total  net  assets  April  1,  1900 $6,763  25 

A  summary  of  the  financial  conditions  at  the 
end  of  the  year  follows.     The  inventory  at  the 


12  The   Farmer's   Business  Handbook 

end  of  the  year  should  be  made  as  at  the  be- 
ginning. In  the  text  the  values  have  been 
assumed  since  the  method  of  taking  the  inven- 
tory in  detail  is  shown  on  page  9.  However,  in 
practice,  the  details  should  be  set  forth  clearly, 
and  from  them  the  summary  which  follows  would 
be  made.  It  should  be  noted  that  the  values, 
as  set  down  in  the  second  summary  below,  have 
changed,  some  being  larger  and  some  smaller, 
but  their  totals  exceed  the  values  at  the  begin- 
ning of  the  year  by  $831.25,  which  is  profit. 

Summary  April  1,  1901 

Teams $650  00 

Live  stock 526  50 

Farm  tools 396  00 

Farm  products 200  00 

Bills  receivable 689  25 

Farm  household 726  25 

Cash  on  hand 250  00 

$3,438  00 

Less  bills  payable 28  00 

Net  personal  assets $3,410  00 

Value  of  farm $5,000  00 

Less  balance  of  mortgage  unpaid  815  50 

Net ..  $4,184  50 

Net  value  of  all  property $7,594  50 

Net  value  of  property  April  1,  1900 6,763  25 

Gain $831  25 


The    Value   of  the   Farm  13 

While  these  inventories  and  summaries  made  at 
the  beginning  and  the  end  of  the  year  are  of  great 
value,  they  do  not  show  whence  the  profits  were 
derived  —  that  is,  whether  secured  from  teams, 
live  stock  or  wheat  field.  In  the  next  chapter 
forms  are  given  for  more  detailed  accounts,  with 
the  view  of  determining,  so  far  as  possible,  the 
exact  sources  of  all  profits  and  losses. 

There  is  one  other  factor  to  be  considered  — 
the  depreciation  or  increase  in  the  value  of  the 
farm.  In  the  above  inventory,  taken  at  the  end 
of  the  year,  this  factor  has  not  been  noted,  but 
it  is  not  uncommon  for  the  value  of  a  farm  to 
change  somewhat  even  in  a  single  year.  There 
may  have  been  a  decrease  not  only  in  the  selling 
price  of  the  farm,  but  in  its  real  value,  as  meas- 
ured by  the  profits.  But  usually  the  fluctuations 
of  farm  values  are  not  likely  to  be  large  in  any 
one  year.  An  increase  in  value  may  be  due  to 
some  unusual  betterment,  as  the  erecting  of  a 
building  or  the  thorough  draining  of  a  wet  field; 
or  an  account  may  have  to  be  taken  of  ordinary 
depreciation  of  buildings,  fences,  etc.,  or  the  farm, 
as  a  whole,  may  be  slightly  less  or  slightly 
more  fertile  than  at  the  beginning  of  the  year. 
All  of  this  must  be  left  to  the  judgment  of  the 
owner,  but  such  judgment  should  be  conservative. 

It  is  bad  to  deceive  one's  neighbor,  but  it  is 
infinitely  more   harmful  to  deceive  oneself.     In 


14  The   Farmer's   Business   Handbook 

the  former  case,  the  deception  is  likely  to  be 
corrected  in  time,  but  in  the  latter  case  the  de- 
ceiver and  the  deceived  are  the  same  person  and 
there  is  no  outside  party  to  correct  the  error. 

It  may  be  said  that  the  bills  receivable,  $689.25, 
and  the  cash,  $250,  together,  are  more  than  equal 
to  the  unpaid  mortgage,  and  that  it  might  have 
been  better  financiering  to  have  paid  off  all  the 
mortgage,  although  the  working  capital  would 
have  been  reduced  to  $123.75.  Just  here,  how- 
ever, is  where  most  farmers  make  their  mistake. 
They  provide  too  little  working  capital  and  are 
thus  debarred  from  taking  advantage  of  "selling 
money  dear,"  or  of  purchasing  something  cheaply 
which  may  be  turned  into  more  money  later  at 
a  profit.  It  should  be  said,  however,  that  if  a 
man  has  little  business  ability  he  would  better 
"keep  near  shore"  —  that  is,  pay  off  the  mortgage 
and  carry  on  a  smaller  and  safer,  though  less 
profitable,  business. 

It  will  be  noticed  that  the  financial  condition 
of  the  farmer  whose  business  has  been  set  forth 
briefly  is  most  excellent.  The  mortgage,  so  far 
from  being  a  dangerous  incubus,  is  a  positive 
stimulant  to  intellectual  effort.  Most  eminent 
financiers  secure  profits  by  the  judicious  use  of 
other  people's  money.  As  the  secretary  of  a 
flourishing  western  building  and  loan  association 
puts  it,  "We  buy  money  (borrow  it)  at  five  per 


The    Question   of  Mortgages  15 

cent  and  sell  it  (lend  it)  at  ten  per  cent."  If  a 
farmer  has  his  business  well  in  hand,  and  has 
placed  the  mortgage  as  part  of  the  purchase 
price  of  his  land,  it  frequently  becomes  a  blessing 
in  disguise.  It  is  easily  proved  that  a  moderate 
mortgage  may  sometimes  be  a  positive  help  to- 
wards prosperity.  The  conditions  we  are  con- 
sidering are  somewhat  similar  to  those  of  most 
merchants  in  the  cities,  who  rent  the  buildings 
in  which  the  business  is  done  instead  of  owning 
them,  in  order  to  have  all  their  funds  available 
for  working  capital.  It  will  be  noticed  that  John 
Doe  had,  at  the  beginning  of  business,  a  good 
working  capital,  $315  worth  of  wheat,  a  demand 
note  of  $163.25,  and  a  note  of  $376.  His  bills 
payable  amount  to  $107,  but  when  these  are  liqui- 
dated he  will  have  $268  cash  and  $854.25  of 
quickly  available  products  and  bills  receivable. 

In  a  city  of  twelve  thousand  inhabitants  it  was 
found  that  about  nine-tenths  of  the  chief  busi- 
ness enterprises  were  conducted  in  rented  quar- 
ters. Why  may  not  the  farmer  find  relief  from 
annoying  floating  indebtedness  by  renting  the 
plant  (farm) ,  thereby  securing  an  abundant  work- 
ing capital  which  gives  opportunity  to  buy  at 
the  lowest  cash  price  and  to  sell  when  prices 
have  advanced?  The  unwise  man  in  haste  to 
get  rich  would  have  paid  out  the  larger  part  of 
his  working  capital  on  the  mortgage  to  save  a 


16  The   Farmer's   Business   Handbook 

little  interest  and  then  have  required  the  trades- 
men to  carry  him  for  a  year  or  more,  deceiving 
himself  in  the  belief  that  he  had  really  saved 
his  interest  and  indirectly  gotten  it  out  of  the 
merchants.  But  the  merchant  always  knows  the 
difference  between  a  cash  and  a  trust  customer 
who  pays  when  he  gets  ready,  and  more  than 
makes  up  the  interest  in  higher  prices,  or  poorer 
quality  of  goods.  To  pay  for  everything  when 
delivered  is  to  secure  sound  sleep  and  often 
from  10  to  15  per  cent  saving  on  purchases. 
Then,  too,  a  man  always  walks  more  erect  when 
his  heart  beats  against  a  roll  of  Uncle  Sam's 
I  0  U's,  be  it  ever  so  small,  than  when  he  finds 
only  keys,  a  pocket-knife  and  unpaid  bills 
when  his  hand  goes  down  in  his  pocket.  There 
are  two  kinds  of  dangerous  debts:  those  incurred 
for  improvident  living  and  running  expenses  of 
the  farm;  and  debts  too  large  to  be  justified  by 
the  man's  business  or  by  his  experience  and  busi- 
ness ability. 

"Little  boats  should  keep  near  shore, 
Larger  ones  may  venture  more." 

There  are  ten-acre,  forty-acre,  one-hundred- acre 
and  five -hundred -acre  farmers.  The  man  is 
always  the  greatest  factor  in  any  enterprise. 

In   many   cases   the   farmer   would   better  not 
own  the  land  he  tills.     He  might  properly  adopt 


Working    Capital  17 

the  practice  of  most  merchants  and  use  all  funds 
as  working  capital,  which  may  then  be  turned 
over  more  than  once  a  year,  leaving  the  capital- 
ist, who  does  not  care  to  carry  on  general  busi- 
ness, to  own  and  lease  the  real  estate.  In  many 
cases  it  is  far  better  to  lease  the  farm  than  to  own 
it  encumbered  with  a  mortgage  approaching  its 
value.  If  too  large  a  proportion  of  the  funds 
have  been  invested  in  realty,  business  operations 
may  be  seriously  crippled. 

Let  us  return  to  the  inventory.  We  must 
now  imagine  that  a  second  year  has  passed, 
that  the  wheat  carried  over  has  been  sold  and 
the  new  crop  also,  and  that  there  has  been  a 
steady  income  from  small  enterprises,  such  as 
fruit,  eggs,  milk  or  its  products.  Let  us  imagine, 
also,  that  one  or  more  horses  or  cows  have  been 
bought  or  sold,  calves  and  colts  reared,  some  of 
the  farm  tools  worn  out  or  lost,  and  new  ones 
purchased.  Another  inventory  at  the  end  of  the 
second  year  will  be  necessary  which  may  be 
quite  different  from  those  which  have  preceded. 
It  will  not  be  necessary  to  go  into  detailed  dis- 
cussion of  this  short  method  of  determining  the 
single  year's  gain  or  loss. 

"Is  it  anybody's  business  what  a  body's  busi- 
ness is?"  It  may  not  be,  but  the  wife  and  the 
older  children  should  know — have  a  right  to 
know — the  result  of  the  family  labors.      If  the 


18  The  Farmer's   Business  Handbook 

business  is  not  prospering  they  should  be  ac- 
quainted with  the  fact  in  order  to  assist  in  dis- 
covering the  cause  or  causes  of  the  embarrass- 
ment. If  economies  and  sacrifices  must  be  made, 
they  are  made  the  easier  if  the  reasons  for  them 
are  fully  understood.  The  uninformed  wife  or 
son  may  think  father  is  stingy,  or  even  "mean," 
but  when  they  come  to  know  the  facts  their 
relations  to  each  other  are  not  only  changed, 
but  they  are  willing  to  assist  cheerfully  in  carry- 
ing the  burden.  It  not  infrequently  happens  that 
the  wife  is  the  best  financier  in  the  "company." 
In  some  cases,  even,  the  older  children  first  dis- 
cover the  leaks  and  learn  how  to  stop  them.  In 
any  case,  the  wife  and  children  have  a  right  to 
know  whether  the  business  is  prospering.  They 
have  helped  to  produce  such  prosperity  and  there- 
fore they  have  a  right  to  share  in  the  happiness 
that  it  brings.  The  man,  the  woman  and  the 
larger  children  are  all  partners  in  the  business, 
and  while  the  man  may  be  the  active  business 
manager  the  other  parties  have  a  moral,  if  not  a 
legal  right,  to  know,  at  least  once  a  year,  the 
conditions  of  the  business,  the  profits  or  losses 
and  the  character  of  all  investments.  Therefore, 
the  father  is  in  duty  bound  to  prepare  a  yearly 
statement,  similar  to  the  above,  that  the  busi- 
ness of  the  firm  may  be  thoroughly  and  intelli- 
gently discussed  before  a  new  year  of  operations 


Brawn   is    Cheap  19 

is  begun.  In  the  business  world  this  is  always 
done.  Can  the  farmer,  whose  profits  are  often 
small,  afford  to  ignore  the  wise  usages  of  all 
mercantile  enterprises  ? 

Are  the  gains  as  set  forth  at  the  end  of  the 
year  satisfactory?  This  farmer  has  provided 
home  employment  for  himself  and  family  at  fair 
wages,  a  moderate  interest  on  all  his  property, 
including  household  goods  and  a  fair  profit  in 
addition.  If  he  had  placed  the  money,  $6,138.25 
(less  household  goods)  at  interest,  gone  to  town, 
rented  a  house,  secured  work  as  best  he  could, 
and  lived  out  of  the  grocery,  would  he  have  im- 
proved his  condition  financially  or  otherwise  ? 

Most  men  are  mentally  lazy ;  most  men  are  not 
physically  lazy.  Ten  men  can  be  secured  to  cast 
up  banks  of  earth  rapidly  and  correctly  where  one 
man  can  be  secured  who  can  cast  up  columns  of 
figures  rapidly  and  correctly.  In  country  and  city 
alike  muscle  is  cheap  and  abundant;  trained  in- 
tellect is  scarce  and  dear.  Of  course,  half -trained 
intellectual  workers  are  so  abundant  that  it  is  a 
wonder  where  they  all  come  from.  It  is  a  little 
depressing  to  feel,  as  these  lines  are  being  writ- 
ten, when  the  mercury  is  fluctuating  around  ninety 
degrees,  that  not  one  in  ten  who  reads  these  lines 
will  make  persistent  and  intelligent  effort  to  find 
out  where  he  stands  financially  with  the  world, 
or  what  branch  or  branches  of  his   business   are 


20  The  Farmer's  Business  Handbook 

producing  profit,  or  what  activities  result  in  loss. 
There  is  one  consolation  or,  rather,  one  fact, — 
most  men  are  financially  careless ;  this  robs  criti- 
cism of  its  personal  character.  Too  little  has 
yet  been  done  in  the  schools  toward  giving  thor- 
ough instruction  in  accounts.  True,  an  attempt 
to  teach  "bookkeeping,"  with  its  manifold  quirks, 
may  be  made  for  one  or  two  terms,  but  the  sub- 
ject is  rarely  mastered,  is  seldom  real,  and  often 
is  not  adapted  to  the  age  and  conditions  of  the 
pupil.  Matter  and  method  are  likely  to  be  rigid 
and  hard.  If  the  pupils  were  set  to  keeping 
accounts  with  the  family  receipts  and  expendi- 
tures a  working  knowledge  of  accounts  would 
be  gained,  and  the  parents  as  well  as  the  pupils 
would  be  benefited.  Often  an  attempt  is  made 
to  teach  lads  twelve  to  fifteen  years  of  age  all 
the  forms  and  intricacies  of  commercial  book- 
keeping, which  can  be  fully  mastered  only  after 
years  of  practice  in  large  commercial  houses.  In 
all  other  studies  we  commence  with  the  simple 
and  proceed  slowly  to  the  complex.  In  book- 
keeping the  lad  is  often  drowned,  suffocated  in 
complexities,  and  if,  by  chance,  he  is  ever  re- 
suscitated, he  has  forgotten  which  is  credit  and 
which  is  debit,  or  the  meaning  of  bills  payable 
and  bills  receivable,  and,  if  called  on  to  give 
a  receipt,  would  word  it  as  the  man  did  in  the 
story, 


The    Casting   Up   of  Profits  21 

"I've  got  the  money.     Yours  truly, 

Olivek  Ditson." 

Reared  as  he  has  been,  the  farmer  is  to  be 
pitied,  not  blamed.  Until  more  rational  methods 
of  teaching  practical  accounts  are  employed, 
the  majority  of  the  people  will  live  on  in  the 
old-fashioned  happy-go-lucky  way.  Happily, 
there  are  some  young,  progressive  farmers  who 
have  the  courage  to  attempt  difficult  problems 
and  the  desire  to  discover  the  profitable  and 
unprofitable  branches  of  their  business.  They 
may  not  have  time  or  opportunity  to  keep  a 
complete  and  detailed  account  of  all  transac- 
tions, but  are  still  desirous  of  learning  whence 
arise  the  profits  and  losses.  Usually  both  profits 
and  losses  are  present.  One  cow  in  a  herd  is 
producing  a  profit  of  twenty  cents  per  day,  an- 
other in  the  same  herd  is  kept  at  a  loss  of  ten 
cents  per  day.  There  may  be  a  fair  profit  in  the 
corn  field  and  a  loss  in  the  wheat  field.  If 
the  farmer  can  be  persuaded  that,  by  the  ex- 
penditure of  a  little  extra  mental  effort,  he  can 
discover  these  facts,  we  shall  get  him  interested 
in  the  profits  and  losses  of  his  business  enough 
to  adopt  at  least  some  method  of  keeping  brief 
accounts,  which,  if  continued,  will  lead  naturally 
to  keeping  the  fuller  detailed  accounts,  as  outlined 
in  the  following  chapter. 


CHAPTER  II 

THE    KINDS    OF    ACCOUNTS 

The  method  of  determining  gain  or  loss  out- 
lined in  Chapter  I,  while  useful,  is  not  full  enough 
to  reveal  just  where  the  gains  or  losses  are 
made.  The  live  stock  may  have  been  kept  at  a 
loss,  while  the  growing  of  wheat  resulted  in  sat- 
isfactory gain,  or  the  live  stock  may  have  been 
kept  at  a  profit  while  the  wheat  was  grown  at  a 
loss.  If  the  farmer  is  disposed  to  study  his  busi- 
ness critically,  accounts  must  be  kept  somewhat 
in  detail,  and  these  will  require  some  time,  care 
and  judgment.  He  who  is  willing  to  guess  at 
the  profits  or  losses  of  the  various  subdivisions 
of  his  business  would  better  not  undertake  the 
keeping  of  a  more  detailed  account  than  has 
already  been  outlined.  But  he  who  wishes  to 
improve  his  methods  and  judgment,  who  wishes 
to  master  his  business  and  not  let  it  master 
him,  would  do  well  not  simply  to  read,  but  to 
study  carefully  what  follows. 

The  system  given  on  the  following  pages  is 
known  as  double -entry  (p.  28).  To  get  a  clearer 
idea  of  the  subject  it  is  best  to  have  in  mind  a  few 

(22) 


Kinds   of  Accounts 


23 


definitions  and  principles  which  apply  to  any  kind 
of  accounts,  whether  farmers'  or  merchants'. 

Accounts  are  condensed  records  of  business 
transactions. 

Bookkeeping  is  the  art  or  practice  of  writing 
accounts  methodically  in  books. 

Kinds  of  accounts. —  There  are  three  kinds  of 
accounts : 

PROPERTY  ACCOUNTS. 
PERSONAL  ACCOUNTS. 
INCIDENTAL  ACCOUNTS. 

These  three  kinds  are  the  only  ones  needed  for 
any  business,  no  matter  how  large  or  how  com- 
plicated its  transactions.  All  three  are  needed  in 
keeping  a  complete  record  of  farm  operations. 

Property  accounts. —  Usually  a  farmer  will  keep 
an  account  with  each  kind  of  property.  The  sim- 
plest form  of  a  property  account  is  an  account  with 
property  in  money,  or  a  Cash  Account.  The  fol- 
lowing is  an  illustration  of  a  farmer's  cash  account, 
starting  from  the  inventory  given  on  page  9 : 

Simple  Cash  Account 


Apr.  1 

II  u 

"  14 


Cash  on  hand  and  in 
bank 

Received  from  Reid's 
note  and  interest. . 

Received  from  apples 
sold 


$375  00 
378  40 

Apr.  3 

ii  7 
ii  14 

5  40 

"  16 

"  16 

"  16 

Paid   for  expense  at 

Rochester 

Paid  for  shoeing. . , 
Paid  for  15  bus.  seed 

wheat 

Paid  Peter  Brown. 
Paid     for     repairing 

reaper 

Paid     for     repairing 

harness  


$6  75 
8  25 

15  00 
10  00 

4  29 

3  68 


24 


The   Farmer's   Business   Handbook 


In  the  illustration,  it  will  be  noticed  that  there 
are  two  sides  to  the  account;  the  left  hand  or  debit 
side  and  the  right  hand  or  credit  side.     Note  that 


Whenever  the  farmer  re- 
ceived money  he  wrote  the 
amount  on  the  left  or  debit 
side. 


Whenever  the  farmer  paid 
money  he  wrote  the  amount 
on  the  right  or  credit  side. 


If  we  deduct  the  cash  paid  from  the  cash  received, 
we  will  have  the  amount  of  cash  on  hand ;  and  if 
the  amount  is  not  the  same  as  the  actual  amount 
of  cash  we  at  once  know  that  an  error  has  been 
made  in  our  account.  The  difference  between  the 
two  sides  of  an  account  is  called  the  Balance, 
because  it  is  the  amount  required  to  make  the 
two  sides  equal.  At  regular  intervals  the  two 
sides  of  every  account  should  be  added,  balanced 
and  a  new  account  opened.  Ideally,  the  cash 
should  be  counted  at  the  close  of  each  day's 
business  and  the  amount  on  hand  entered  on  the 
credit  side.  However,  when  the  transactions  are 
few,  the  cash  account  might  be  balanced  weekly. 
The  "balance"  should  be  written  in  red  ink  (shown 
here  in  heavier  type)  to  show  that  it  does  not 
represent  an  actual  transaction  and  that  it  is  to 
be  the  first  entry  in  the  new  account  on  the 
opposite  side.  The  balanced  footings  are  ruled 
in  red  ink  (shown  here  in  dotted  lines).  A  bal- 
anced cash  account,  with  a  new  account  opened, 
appears  as  follows: 


Property   Accounts 


25 


Balanced  Cash  Account,  and  a  New  Account  Opened 


Apr.  l 
u    U 

"   14 


Cash  on  hand  and  in 
bank 

Received  from  Reid's 
note  and  interest. . 

Received  from  apples 
sold 


$375  00 

378  40 

5  40 


$758  80 


Apr.  16  Cash  on  hand $710  83 


Apr.  3 

1     7 
1    14 

'   16 

1   16 

1   16 
1   16 


Paid  for  expense   at 

Rochester 

Paid  for  shoeing 

Paid  for  15  bus.  seed 

wheat 

Paid  Peter  Brown. . . 
Paid     for    repairing 

reaper  

Paid     for    repairing 

harness 

Balance  ( Cash  on  hand 


$  6  75 
8  25 

15  00 
10  00 

4  29 

3  68 
710  83 


$758  80 


Accounts  with  all  other  kinds  of  property, 
whether  wheat,  horses  or  apples,  are  kept  just 
as  the  cash  account  is,  and 


When  the  farmer  buys 
property  he  writes  the  value 
of  the  property  on  the  left 
or  debit  side. 


When  the  farmer  sells 
property  he  writes  the  value 
of  the  property  on  the  right 
or  credit  side. 


Most  kinds  of  property  other  than  cash  are 
handled  with  either  profit  or  loss.  In  order  to 
find  the  amount  of  profit  or  loss  the  farmer  must 
first,  before  closing  the  account,  find  out  the 
value  of  the  property  on  hand  and  add  this 
amount  to  the  credit  side  of  the  account,  and 
then  balance  the  account.  If  the  balance  appears 
on  the  debit  side  it  shows  that  a  profit  was  made 
on  the  transaction;  if  the  balance  is  on  the  credit 
side  the  transaction  ivas  a  loss. 


26 


The   Farmer's   Business   Handbook 


Suppose  the  farmer  is  growing  wheat  and  wants 
to  know  whether  he  is  making  or  losing.  His 
account  with  property  in  the  form  of  wheat  is  as 
follows : 

Wheat  Account  (1900  Crop) 


Aug.30 

" 

30 

Oct. 

1 

•' 

1 

Apr 

1 

tt 

1 

1 

Fitting  land  . . . 

Seeds 

Threshing  and  hands 
Hauling  to  market 
Rent  of  land,  at  $2.50 

per  acre 

Use  of  tools 

Profit  (to  balance  ac 

count) 


Apr.  1 


On  hand,  new  inven- 
tory  


1 

$15  00, 

Oct.  1 

15  00 

21  00 

Apr.  1 

6  00 

18  75 

6  00 

158  25 

$240  00 

$80  00 

Sold  200  bushels  at 
80  cents  

On  hand,  100  bushels 
at  80  cents 

(This  last  entry  may 
be  transferred  to 
«  Farm  Products  "  if 
desired,  in  opening 
a  new  account.  See 
p.  28.) 


$100  00 
80  00 


$240  00 


Personal  accounts  are  kept  with  the  men  or 
firms  (that  is,  with  persons)  with  whom  the  farmer 
deals.  When  accurately  kept,  they  show  exactly 
what  he  owes  and  what  is  due  him  from  others. 
A  personal  account  appears  as  follows: 

John  Smith 


Apr.  4 
"  25 


10  bus.  wheat  (a)  60  c. 
To  cash 


$  6  00  Apr.  12  1  yearling  calf 

20  00 1    "  30  254  hours,  at  12%  c. 


$20  00 
31  75 


In  other  words, 

When  the  farmer  sold  John 
Smith  goods  or  paid  him  cash, 
the  farmer  wrote  the  amount 
on  the  left  or  debit  side  of 
the  account , 


When  John  Smith  worked 
for  the  farmer  or  when  the 
farmer  bought  goods  from 
him,  the  farmer  wrote  the 
amount  ou  the  credit  side, 


Personal  and    Contingent  Accounts  27 

If  both  sides  of  this  account  were  added,  it 
it  would  be  seen  that  the  entries  on  the  right  or 
credit  side  amount  to  $25.75  more  than  the  entries 
on  the  left  or  debit  side.  The  balance,  then,  of 
$25.75  is  the  amount  the  farmer  owes  John  Smith. 
If  the  debit  entries  were  more  than  the  credit 
entries  it  would  show  that  John  Smith  owed  the 
farmer. 

Personal  accounts  should  be  kept  with  each 
person  or  firm  with  whom  the  farmer  deals. 

When  the  farmer  sells  his  wheat  there  must  be 
a  buyer.  There  cannot  be  a  sale  when  no  one 
will  buy.  When  the  farmer  buys  100  pounds  of 
sugar,  the  sugar  is  taken  from  the  merchant's 
property  and  added  to  the  farmer's  property. 
When  the  man  and  team  spend  several  days  fitting 
land  for  wheat,  the  value  of  the  work  (man's 
board  and  wages,  keep  of  team,  wear  and  tear  of 
team  and  implements)  is  taken  from  the  farmer's 
property  in  cash  or  produce  and  added  to  his 
investment  in  the  wheat  field.  In  every  trans- 
action there  is  some  person  who  receives  value 
and  some  person  who  gives  value;  or  value  is 
added  to  one  kind  of  property  and  taken  from 
another. 

Incidental  accounts  are  those  that  cannot  logi- 
cally be  charged  to  any  specific  account,  either  to 
definite  persons  or  to  property.  These  are  ex- 
plained later  (p.  35). 


28 


The   Farmer's   Business   Handbook 


WHAT   DOUBLE -ENTRY  IS 

The  person  who  receives  value,  or  the  property 
which  has  value  added  to  it,  is  a  debtor;  while 
the  person  who  gives  value,  or  the  property  which 
has  value  taken  from  it,  is  a  creditor.  It  follows 
that  every  value  exchanged  is  both  a  debit  and 
a  credit;  so,  in  all  accounts,  for  every  amount 
written  on  the  left  or  debit  side  of  one  account, 
there  must  be  an  equal  amount  written  on  the 
right  or  credit  side  of  some  other  account. 

Double-entry  is  writing  each  transaction  twice, — 
on  the  debit  side  of  one  account  and  on  the  credit 
side  of  another. 

Suppose  a  farmer  sells  100  bushels  wheat  to  the 
miller  on  time ;  the  entry  on  his  ledger  would  be : 

Farm  Products 


- 

Sept.  10 

100  bus.  •wheat  sold  . 

(See  note  in  "Wheat 

Account,"  p.  26.) 

$80  00 

Samuel  Pierce,  Miller 

Sept.  10 

$80  00 

We  have  learned  (page  23)   that  bookkeeping 
is  the  art  of  making  a  systematic  record  of  ac- 


Kinds  of  Books  29 

counts.  In  order  to  keep  books,  different  kinds 
of  books  are  required;  that  is,  there  must  be  books 
for  the  different  stages  or  epochs  in  the  account. 
The  principal  book  used  in  keeping  accounts  is 
the  ledger.  It  is  the  only  book  essential  in  a 
small  business  having  few  transactions.  It  will 
usually  be  found  more  convenient  to  have  a  smaller 
book  of  some  sort  in  which  to  record  all  trans- 
actions in  the  order  in  which  they  occur.  Once 
a  month,  or  at  any  other  regular  interval,  the  en- 
tries may  be  transferred  or  "  posted ' '  from  this 
to  the  proper  accounts  in  the  ledger.  This  smaller 
book  is  often  called  a  blotter  or  day  book.  In- 
termediate between  the  blotter  and  the  ledger  is 
the  journal,  a  kind  of  condensed  blotter;  but  this 
is  not  always  used,  and  it  is  not  described  in  this 
handbook. 

The  blotter  may  be  of  the  simplest  form,  and 
the  work  reports  need  not  be  expensive.  Com- 
mon sheets  of  foolscap  paper  may  be  easily  ruled 
into  as  many  columns  as  required,  since  only  a 
few  sheets  will  be  needed  each  month.  A  small 
ledger  suitably  ruled  (see  ruling  on  page  25) 
should  be  purchased. 

SUB -DIVISIONS    OF    ACCOUNTS 

We  must  now  decide  into  how  many  classes 
the   various    operations    shall    be    divided.     For 


30  The  Farmer's   Business   Handbook 

instance,  the  accounts  with  cattle,  swine  and 
chickens  are  all  placed  in  the  former  inventory 
under  one  generic  head — live  stock.  When  we 
come  to  wheat  or  oats,  account  will  not  need  to 
be  kept  with  each  field  but  with  each  crop  as  a 
whole.  It  has  been  thought  best  not  to  carry 
or  open  too  many  accounts  at  first.  Later,  when 
the  system  has  been  learned,  the  live  stock  ac- 
count might  be  divided  into  three  accounts  —  cat- 
tle, swine  and  poultry.  At  the  end  of  the  year 
they  could  be  closed  into  one  account — live  stock. 
The  data  would  then  be  at  hand  for  determin- 
ing the  total  profits  of  live  stock,  as  well  as 
the  profits  of  each  one  of  the  three  classes  of 
animals.  Farm  accounts  should  be  learned  as 
we  learn  other  things,  by  beginning  with  the 
simple  and  proceeding  gradually  toward  the  more 
complex.  The  aim  here  will  be  to  give  only 
such  details  as  may  be  necessary  to  inform  the 
judgment  and  explain  and  illustrate  the  simplest 
principles  of  farm  accounts.  These,  however, 
do  not  differ,  in  the  main,  from  the  principles 
embodied  in  commercial  bookkeeping. 

The  price  of  the  farm  labor  must  be  established. 
If  the  men  board  themselves  the  matter  is  sim- 
ple, but  if  they  receive  a  fixed  price  ($20  per 
month)  and  board  with  the  family,  the  matter 
becomes  more  complex.  For  illustration:  Let  it 
be  supposed  that  the  estimated  value  of  board 


Price   of  Labor  31 

is  $12.50  per  month,  which,  added  to  the 
$20,  makes  $32.50.  The  lawful  working  month 
in  most  states  is  twenty-six  days.  In  the  summer 
the  actual  hours  employed  in  work  each  day 
may  average  rather  more  than  ten  hours  when 
the  weather  is  fair,  but  in  winter  the  work-day 
may  be  less  than  ten  hours.  But  if  account  is 
taken  of  all  these  petty  differences  we  shall  get 
into  inextricable  difficulties,  so  it  is  assumed  that 
the  work -day  is  ten  hours  long.  This  gives  two 
hundred  and  sixty  hours  per  month.  If  the 
$32.50  be  divided  by  260,  it  will  show  that  the 
price  per  hour  is  12%  cents.  It  would  be  well 
to  avoid  complications  by  assuming  that  the  cost 
of  board  is  slightly  more  or  less  than  indicated 
above.  If  the  board  is  assumed  to  be  $11.20 
which,  added  to  the  wages  of  $20,  gives  $31.20 
as  the  cost  of  the  hired  hand,  and  this  divided 
by  260,  the  number  of  working  hours  in  a 
month,  we  have  12  cents  as  the  cost  of  an 
hour's  labor.  Or,  if  it  be  assumed  that  the 
month's  board  is  worth  $13.80  and  the  wages 
$20  per  month,  the  cost  would  be  13  cents  per 
hour. 

The  month  hands  often  work  about  one  hour 
before  breakfast  in  caring  for  the  cattle  or  horses, 
and  yet  go  to  the  field  at  seven  o'clock,  and  may 
make  full  ten  hours'  time  in  the  field.  If  the  field 
be  charged  ten  hours  and  the  stock  one  hour,  it 


52  The   Farmer's   Business   Handbook 

destroys  the  symmetry  and  harmony  of  the  ac- 
counts. In  practice,  it  is  usually  best  to  charge 
the  wheat  field,  for  instance,  with  ten  hours  and 
temporarily  ignore  the  other  hours.  There  will 
be  many  fractions  of  days  when  it  will  be  diffi- 
cult to  find  any  legitimate  account  to  which  to 
charge  these  fractions  of  days  or  hours.  All 
farmers  know  how  showers  may  break  up  the 
operations  of  the  day.  The  workmen  come  to 
the  barn  and  wait  to  see  whether  they  may  not  go 
back  to  the  field.  The  rain  continues,  and  after 
a  time  they  are  set  to  "tinkering,"  or,  in  the  ab- 
sence of  the  manager,  may  take  the  opportunity 
to  ease  off  the  day's  labor  by  pitching  quoits;  and 
no  one  blames  men  who  work  from  "sun  to  sun" 
for  doing  so.  These  fractions  of  days  of  lost 
time  or  half- lost  time  of  the  month  hands,  may 
be  charged  to  teams  or  to  live  stock,  as  one's 
judgment  may  indicate.  Then,  too,  there  is  al- 
ways some  Sunday  work.  This  had  better  not  be 
kept  account  of,  or  the  problem  will  become  still 
more  difficult. 

Or,  call  each  work-day  ten  hours,  but  charge 
a  just  proportion  of  it  to  stock  or  teams,  and  to 
hay  or  wheat  field,  as  the  facts  warrant.  To 
illustrate :  a  man  who  milks  morning  and  even- 
ing and  works  in  the  field  the  greater  part  of 
the  day  might  have  one  and  a  half  hours  of  his 
time  charged  to  stock  and  eight  and  a  half  hours 


Price   of  Teams  33 

to  hay  or  wheat  field,  as  the  case  may  be.  He 
might  have  put  in  more  than  ten  hours,  but  the 
proportion  of  time  devoted  to  stock  and  to  the 
field  would  be  equitable. 

We  are  of  the  opinion  that  if  a  farm-hand 
works  faithfully  ten  hours  daily  the  year  through, 
no  more  should  be  required  of  him.  I  notice 
that  men  who  work  but  eight  hours  per  day  work 
much  faster  and  lose  fewer  odd  minutes  than 
those  who  are  kept  at  it  twelve  to  fourteen  hours 
daily.  In  the  end,  it  is  economy  to  demand  only 
as  many  hours  of  men  or  teams  as  will  enable 
them  to  begin  work  each  morning  fresh  and  vig- 
orous, and  not  with  lassitude  and  pain  due  to 
the  continuous  strain  of  working  too  many  hours 
daily. 

In  like  manner,  the  value  of  a  team  per  day 
or  hour  should  be  established.  It  may  usually 
be  put  down  at  15  cents  per  hour.  When  but 
one  horse  is  used,  half  time  is  recorded.  In  the 
above  is  included  the  expense  of  team  and  har- 
ness, but  not  of  the  use  of  plow,  wagon,  or 
other  tools  required  to  make  the  team  useful. 
These  will  be  spoken  of  later. 

All  accounts  should  be  set  down  at  the  end  of 
each  day.  A  boy  or  girl  twelve  years  of  age 
can  do  this  work,  and  be  the  better  for  it,  if  the 
father  or  foreman  dictate  the  transactions.  The 
work  reports  (or  time  books)  and  blotters  should 


34  The  Farmer's  Business  Handbook 

be  posted  early  in  each  month  succeeding  the  one 
in  which  the  transactions  occur.  A  work  report 
should  always  be  kept  for  recording  the  labor 
of  the  proprietor  or  manager,  with  suitable  price 
affixed,  and  each  team  should  have  its  separate 
work  report.  These  reports  are  likely  to  reveal 
the  astonishing  fact  that  while  the  man  works 
three  hundred  days  in  the  year  the  horses  work 
but  one  hundred  to  two  hundred  days,  being 
"deadheads"  the  remainder  of  the  time.  This,  in 
turn,  may  lead  to  finding  some  profitable  work 
for  teams  during  the  winter,  or  to  trading  horses 
until  most  of  the  work  stock  is  composed  of 
good  brood  mares,  which  may  be  utilized  in  rais- 
ing winter  colts  when  otherwise  they  would  be 
unproductive. 

The  work  reports  provide  for  thirty- one  days 
in  a  month.  Before  recording  any  accounts  on 
them,  draw  a  line  through  the  dates  on  which  the 
Sundays  occur,  to  avoid  errors.  In  1900,  the  first 
day  of  April  was  Sunday,  hence  the  8th,  15th,  22d 
and  29th  were  Sundays.     (Pages  34,  35.) 

"When  a  workman  is  absent  for  a  part  or  all 
of  a  day  it  should  be  noted  by  the  letter  "a"; 
otherwise  it  may  not  be  certainly  known  whether 
the  lack  of  recorded  hours  is  due  to  careless 
accounting  or  to  absence.  Attention  may  also 
be  called  to  the  fact  that  in  winter -wheat  dis- 
tricts, two   accounts   with   wheat    field    may  be 


Contingent  Accounts  35 

running  at  the  same  time,  as  harvesting  may  be 
going  on  in  the  1900  wheat  field  in  July,  while 
the  ground  for  the  1901  wheat  field  is  being 
prepared  in  the  same  or  the  following  months. 
Then,  too,  when  the  teams  are  working  for  them- 
selves, as  they  may  do  in  rare  cases,  it  is  well 
to  charge  up  the  time  to  them,  that  the  total 
earnings  of  the  teams  for  the  year  may  be  known. 

It  may  be  well,  in  beginning  to  keep  accounts, 
to  imagine  that  the  proprietor  parts  with  his 
property,  giving  it  over  to  Mr.  Teams,  Mr.  Corn 
Field,  etc. ;  that  is,  he  has  personified  all  accounts, 
thinks  of  them  as  individuals,  and  thinks  of  him- 
self as  an  accountant  until  the  end  of  the  year, 
when  he  will  settle  with  the  various  persons  — 
personified  accounts  —  and  see  which  have  made 
a  profit  and  which  a  loss. 

Incidental  accounts  (pp.  35-38).  Under  this 
name  are  included  many  indefinite  running  ex- 
penses (p.  27).  Such  accounts  seldom  have 
any  natural  credits,  and  therefore  are  sometimes 
treated  as  single- entry  or  memorandum  accounts. 
However,  a  double -entry  system  may  be  made 
by  making  Cash,  or  some  other  account,  the  other 
side  of  the  entry.  Bear  in  mind  that  incidental 
accounts  represent  a  general  class  of  accounts. 
Amongst  these  accounts  may  be  a  Contingent 
Account,  Farm  Household,  Personal  Expense, 
and  other  accounts. 


36  The   Farmer's   Business   Handbook 

It  has  seemed  best  not  to  open  a  detailed  ac- 
count with  Farm  Household  here,  as  it  would  in- 
volve cumbersome  details,  and  little  would  be 
gained;  since  the  forms  and  methods  of  keeping 
it  would  be  similar  to  those  of  teams,  stock,  and 
the  other  accounts  which  start  out  with  an  in- 
ventory charge.  However,  if  it  is  thought  best 
to  open  such  an  account,  the  value  of  the  board 
of  the  proprietor,  if  he  works  on  the  farm,  and 
of  such  workmen  as  board  in  the  family,  should 
be  credited  to  Farm  Household.  On  the  other 
hand,  all  expenses  should  be  debited  to  Farm 
Household  or  to  Personal  Expense  account.  But 
in  such  a  system  we  should  be  met  with  a  mass 
of  petty  details.  The  entries  would  be  many: 
goods  for  the  home,  board  of  guests,  charities, 
traveling  expenses  for  pleasure  or  health,  cloth- 
ing bill,  etc. 

If  no  detailed  account  is  kept  with  Farm  House- 
hold, there  may  still  be  an  account  kept  with  Per- 
sonal Expense,  in  which  may  be  entered  all  expenses 
incurred  for  the  last  three  of  the  objects  named 
above.  Often  butter  or  eggs  will  be  exchanged  for 
groceries.  If  the  farmer  wants  to  know  exactly  the 
profit  made  from  the  dairy  or  from  the  poultry, 
these  items  must  be  credited  to  live  stock  or  to 
the  dairy,  as  the  case  may  be;  and  since  there  is 
both  a  debtor  and  a  creditor  in  every  transaction, 
there  must  be  some  account  kept  with  the  debtor 


Contingent   Accounts  37 

in  these  transactions,  which  is  Farm  Household. 
The  Personal  Expense  may  include  a  great  num- 
ber of  items,  and  it  requires  less  detail  than  a 
full  account  with  Farm  Household. 

In  the  methods  outlined,  those  accounts  which 
belong  to  the  business  as  a  whole  but  which 
can  not  well  be  charged  to  wheat  field  or 
any  other  special  account,  have  been  charged 
to  a  Contingent  Account.  Since  the  Contin- 
gent Account  seldom  or  never  has  a  credit, 
the  apparent  loss  will,  in  reality,  be  deducted 
from  gross  gains.  The  same  will  be  true,  to  a 
certain  degree,  of  expenses  incurred  in  the  house- 
hold, since  they  will  nearly  all  be  debtor  charges 
unless  credits  appear  by  reason  of  workmen 
boarded  in  the  family.  Contingent  Account  must 
be  carefully  distinguished  from  Personal  Expense. 

We  shall  meet  with  some  slight  difficulty,  in 
practice,  when  an  account  with  Farm  Household 
is  not  kept ;  but  the  busy  farmer  may  meet  with 
many  more  if  he  tries  to  keep  such  an  account. 
For  instance,  in  the  eggs  and  butter  traded  at 
the  store  for  sugar  or  coffee,  it  is  evident  that 
the  value  of  the  former  must  be  credited  to  live 
stock ;  but  if  there  is  no  account  with  Farm  House- 
hold, which  uses  the  groceries,  there  can  be  no 
debit  side  to  the  entry.  Since  there  cannot  be  a 
credit  without  a  debit  nor  a  debit  without  a  credit, 
we  can  overcome  the  difficulty  by  ignoring  the 


38  The  Farmer's   Business  Handbook 

debits  entirely  and  using  what  is  really  a  single- 
entry  system.  But  the  professional  bookkeeper 
will  immediately  answer  that  this  is  not  a  correct 
method  of  keeping  books.  This  is  granted,  and 
it  emphasizes  the  desirability  of  keeping  an  ac- 
count with  Farm  Household. 

It  may  be  said  that  the  farmer  really  has  no 
cash  drawer :  he  cannot  count  up  cash  every  night 
to  see  whether  any  mistakes  have  been  made  in 
making  change  or  from  any  other  cause.  What  he 
can  do  is  to  count  cash  at  the  end  of  the  year  and 
to  add  inventories  of  all  values,  as  teams,  stock, 
etc.,  and  thus  determine  his  present  worth.  That, 
compared  with  the  worth  of  all  his  property  at 
the  beginning  of  the  year,  will  indicate  correctly 
the  total  losses  or  profits  of  the  year,  and  the 
detailed  accounts  with  wheat  field,  stock  and 
the  like,  will  give  a  close  approximation  to  the 
gains  or  losses  of  the  various  minor  undertakings. 

WORK  REPORTS,  OR  TIME  BOOKS 

The  following  work  reports  are,  in  the  main, 
self-explanatory.  It  should  be  said,  however, 
that  they  are  adapted  to  double -entry  bookkeep- 
ing, and  it  will  be  well  for  the  student  to  grasp 
that  fact  in  the  beginning.  When  the  items  in 
the  report  are  entered  in  the  ledger,  teams,  hay 
field,   contingent,  and  the   like,  will   be  debited 


To  Minimize   the  Error  39 

with  the  various  amounts  set  opposite  to  them 
and  in  due  proportion  as  they  have  received 
values  from  the  labor  of  Mr.  Brown.  On  the 
other  hand,  Mr.  Brown  has  parted  with  value — 
labor  —  equal  to  the  sum  total  of  all  the  various 
debts,  $32.50  —  and,  therefore  should  be  credited 
by  this  amount.  Double -entry  is  used  in  all  of  the 
accounts,  that  errors  may  be  minimized.  If  er- 
rors are  made,  double -entry  assists  in  discovering 
them.  Consider  the  first  work  report  for  illustra- 
tion. If  the  column  headed  "hours"  does  not  add 
up  260,  in  this  particular  case,  attention  is  called 
to  the  fact  that  the  man  has  lost  time  or  that  the 
hours  have  not  been  set  down  or  added  correctly, 
or  that  an  error  has  been  made  in  adding  up  the 
column.  If  a  mistake  is  made  in  multiplying  the 
various  numbers  of  hours  by  12%,  the  price  per 
hour,  then  the  sum  total  in  the  last  column  will 
not  be  $32.50.  To  prove  the  sum  total,  simply 
multiply  260,  the  total  number  of  hours,  by  12%. 
Prove  each  work  report  as  above  before  the 
various  accounts  are  posted  to  the  ledger.  If 
the  total  number  of  hours  be  an  odd  number,  as 
is  the  case  in  the  account  with  Hay  Field  and 
Orchard,  the  half- cent  is  dropped  in  one  case  and 
added  in  the  other,  or  Hay  Field  is  charged  with 
$4.12  and  Orchard  with  63  cents.  This  treatment 
will  eliminate  half- cents  when  the  accounts  are 
posted  to  the  ledger. 


40 


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CHAPTER  in 

THE     BLOTTER 

The  sample  blotter  that  follows  contains  many 
more  entries  than  would  be  necessary  on  an  ordi- 
nary farm  in  a  single  month.  Most  of  them  are 
necossary  here,  however,  as  examples  of  the  varied 
transactions  that  occur  in  practice.  In  other 
words,  the  year  has  been  compressed  into  a  sin- 
gle month,  but  this  fact  need  not  mislead.  In 
practice,  many  more  work -report  entries  and  a 
few  other  blotter  entries  would  be  necessary  if 
the  entire  year's  transactions  were  recorded. 

In  teaching  farm  accounts  to  students,  the 
difficulties  have  appeared  to  arise  from  a  lack 
of  reasoning  power.  Too  often  pupils  start 
with  the  idea  that  farm  accounts  are  to  be 
mastered  in  the  same  way  that  a  lad  masters  the 
spelling  book.  The  effort  is  made  here  to  enable 
them  not  only  to  master  the  text  but  to  appre- 
ciate the  fact  that  there  can  not  be  a  debit  with- 
out a  credit,  nor  a  credit  without  a  debit.  Most 
people  take  account  of  one  side  of  a  transaction, 
sometimes  the  credit,  sometimes  the  debit,  but 
seldom   consider   both   at  the   same   time.     Any 

(42) 


Debit  and    Credit  43 

person  or  account  which  receives  value  is  a  debtor, 
and  any  person  or  account  which  has  parted  with 
value  is  a  creditor.  The  beginner  would  better 
think  of  the  debtor  side  first  and  record  this  side 
of  the  transaction  first,  on  the  left-hand  page, 
if  there  are  two  pages — one  page  for  debtor  and 
one  for  creditor — or  on  the  left-hand  side  of  the 
single  page,  as  shown  in  the  blotter  here.  In  mak- 
ing entries,  let  the  writing  be  upright  and  com- 
pact, and  above  all  distinguish  sharply  between 
the  figures  3  and  5,  7  and  9,  and  6  and  0.  In 
fact,  make  all  figures  so  plain  that  "he  who 
runs  may  read"  them  correctly.  If  the  college 
student  has  some  difficulty  in  comprehending  all 
of  the  various  transactions,  with  the  instructor 
at  hand  to  explain,  it  will  readily  be  seen  that 
the  student  without  a  teacher  will  have  more 
difficulty.  This  being  so,  he  will  be  wise  who 
takes  up  each  one  of  these  entries  in  detail  and 
imagines  the  transaction  which  must  have  oc- 
curred to  give  rise  to  the  entry. 

For  illustration,  let  the  fourth  entry  be  taken 
(p.  47) .  Mr.  LaPoint  shod  the  horses  and  was  paid 
in  cash.  Teams  received  value  and  Cash  parted 
with  value;  therefore,  the  former  is  debited  be- 
cause value  was  received,  and  the  latter  credited 
because  value  was  given.  If  the  transaction  is 
looked  at  carelessly  it  may  be  thought  that  La 
Point  should  be  credited,  but  the  only  object  in 


44  The   Farmer's   Business   Handbook 

introducing  his  name  is  to  indicate  who  shod  the 
horses,  which  fact  may  some  time  be  of  value. 
An  explanatory  word  at  the  end  of  an  entry  is 
often  valuable,  but  should  not  be  confounded 
with  the  principals  in  the  transaction. 

The  Cash  Account  sometimes  confuses  the  be- 
ginner. If  Cash  is  personified,  or  the  money  is 
thought  of  as  all  being  kept  in  one  drawer,  the 
cash  account  may  be  the  better  understood.  If 
the  money  is  put  in  the  cash  drawer,  the  drawer 
(Cash)  is  debited,  since  it  receives  value ;  if 
money  is  taken  out  of  the  drawer  then  the  drawer 
(Cash)  receives  credit,  since  it  parts  with  value. 

At  the  end  of  the  year  all  open  book  accounts 
should  be  balanced  (although  the  debit  and  credit 
balances  may  not  be  paid  at  the  time) ,  for  this  is 
the  only  way  of  determining  how  much  is  receiv- 
able and  how  much  payable  on  book  accounts. 

For  convenience,  the  farmer  may  open  an  ac- 
count with  Bills  Payable,  and  under  it  record, 
either  during  the  year  or  at  the  end  of  the  year, 
all  bills,  notes  and  interest  accrued  to  date,  closed 
book  accounts  and  other  evidences  of  his  indebted- 
ness (except  the  mortgage  on  the  farm,  if  there 
be  one)  on  the  debit  side. 

He  may  also  open  an  account  with  Bills  Re- 
ceivable. Under  this  head  he  records,  on  the 
credit  side,  promissory  notes  and  accrued  interest 
thereon,   bills    receivable    and    amounts    on  the 


Bills   Payable   and   Receivable  45 

closed  book  accounts  due  him  and  other  evidences 
of  moneys  uncollected.  If  he  holds  a  mortgage 
on  his  neighbor's  farm,  this  may  be  placed  with 
his  assets  at  the  beginning  of  the  year. 

This,  to  be  sure,  is  not  the  usual  way  of  keep- 
ing track  of  these  accounts;  but  when  accounts 
are  not  extended  and  there  is  no  trained  book- 
keeper, we  may  strain  the  ordinary  rules  of 
accounting  and  carry  several  kinds  of  similar 
accounts  under  these  two  heads  of  Bills  Receiv- 
able and  Bills  Payable :  one  implies  an  account 
of  the  amounts  we  owe,  and  the  other  an  account 
of  the  amounts  which  others  owe  us.  Simplicity 
and  ease  of  reference  will  be  greatly  aided  if 
the  amounts  of  all  our  debts,  except  the  mort- 
gage, be  thus  gathered  together  under  one  head, 
and  all  amounts  due  us,  except  the  mortgage,  be 
gathered  under  another  coordinate  single  head. 
However,  when  the  business  is  large  and  compli- 
cated it  is  necessary  to  open  a  greater  number  of 
accounts  for  these  items,  one  with  notes,  another 
with  interest,  and  others  with  the  different  persons. 

The  word  "to"  follows  debtor  and  the  word 
"by"  credit:  thus,  Peter  Brown  debtor  to;  Or- 
chard credit  by.  Usually  the  words  are  not 
repeated,  since  the  name  or  account  standing 
at  the  left  is  debtor  and  the  account  standing  at 
the  right  of  the  page  is  creditor. 

It  is  believed  that  these  explanations  will  clear 


46  The   Farmer's   Business   Handbook 

up  some  of  the  perplexities  which  are  so  often 
encountered  by  the  pupil  when  accounts  are  con- 
sidered, provided,  however,  that  the  explanations 
are  studied  carefully.  If  they  are  not,  additional 
explanations  would  be  useless. 

Some  of  these  explanations  apply  to  the  ledger, 
which  has  not  yet  been  reached;  but  it  has 
seemed  best  to  make  them  here,  otherwise  some 
of  the  entries  in  the  blotter  would  not  be  under- 
stood. As  each  entry  in  the  blotter  is  made, 
the  pupil  should  have  clearly  in  mind  the  na- 
ture of  the  transaction.  Consider,  for  instance, 
the  transaction  near  bottom  of  page  48.  Live 
Stock  is  debtor;  Corn  Field  creditor.  The  corn 
and  stalks  have  both  been  charged  to  Live  Stock, 
because  it  is  presupposed  that  the  cattle  will  use 
these  products.  Corn  Field  is  credited  because  it 
furnished  value.  Should  there  be  some  corn  left 
over  when  the  inventory  is  made  out  the  next 
spring,  it  would  be  inventoried  with  other  assets 
of  live  stock  belongings.  Should  fifty  bushels 
of  the  corn  be  wanted  for  teams  before  the  fiscal 
year  closed,  then  the  following  entry  would  ap- 
pear in  the  blotter: 

Teams  Dr.  to  Live  Stock, 
50  bushels  of  corn $25  00 

Whenever  one  account  receives  value  from  any 
other  account,  a  similar  entry  should  be  made. 


Sample  Blotter  47 


BLOTTER  — 1902 

Dr.                       April  2                     Cr. 
Peter  Brown                                Orchard 
6  bushels  apples,  at  50  cents. ...  $3  00 

April  3 
Contingent                                    Cash 
Expenses  at  Rochester 6  75 

April  4 
John  Smith                                 Farm  Products 
10  bushels  wheat,  at  60  cents 6  00 

April  7 
Teams                                        Cash 
Shoeing  bill  (at  LaPoint's) ....  8  25 

April  10 
Improvements  John  Bryant 

Building  40  rods  fence,  at  12% 

cents   5  00 

April  12 
John  Bryant                               Farm  Products 
60  bushels  wheat,  at  70  cents 42  00 

Live  Stock                                  J.  Smith 
1  yearling  calf 20  00 

April  14 
John  Bryant                                Teams 
Gray  horse  Jim 60  00 

Cash  Bills  Receivable 

Note  of  John  Rice  paid 376  00 

Interest* 2  40 

$378  40 


•See  explanation  under  "Bills  Receivable,"  p.  45. 


48  The   Farmer's   Business   Handbook 

Cash  Orchard 
13/£  bushels  apples,  at  40  cents 

(John  Rice)     $5  40 

1900  Wheat  Field  Cash 
15  bushels  seed  wheat,  at  $1  per 

bushel   15  00 

John  Bryant  Orchard 

14  bushels  apples,  at  20  cts 2  80 

April  16 

Peter  Brown  Cash 

Cash 10  00 

Tools  Cash 

Repairs  on  reaper  (by  Martins)  4  29 

Teams  Cash 
Paid  Wall   &  Co.,  repair  har- 
ness            •  3  68 

April  20 

Improvements  John  Bryant 
Building    30   rods  fence,  at  15 

cents .    4  50 

Live  Stock  Corn  field 

100   bushels  corn,    at  50   cents  50  00 

5  tons  stalks,  at  $3 15  00 

$65  00 

Cash  Live  Stock 

Received  for  milk $42  36 

Teams  Hay  Field 

5  tons  hay,  at  $8  40  00 


Sample   Blotter 


49 


Live  Stock 
4  tons  clover  hay,  at  $7. 

Cash 
2  colts  (sold  to  Bush) . . . 


April  25 

Hay  Field 


Bills  Payable 
Grocery  bill  paid  (Henry  Bell) 
Store  bill,  paid  (C.  Bessey) 

Cash 
Bay  horse  (sold  to  Jones) 


John  Smith 


Cash 


Teams 


Cash 


Teams 


Cash 


28  00 


96  00 


.     31  00 
.     76  00 

$107  00 


$160  00 


20  00 


1900  Wheat  Field 
Threshing     bill,     300     bushels 

wheat,  at  5  cents 

Paid    John    Buck,    two    days' 

threshing 

Paid  Buck,  use  of  team 

Cash 
Received  for  eggs 


April  27 
Cash 


Teams 
5  tons  hay,  at 


Teams 
100  bushels  oats,  at  30  cts. 


Live  Stock 


Hay  Field 


Oat  Field 


Cash 
310  bushels  wheat,  at  75  cents . 


Farm  Products 


15  00 

4  00 
2  00 

$21  00 
$21  50 


40  00 

30  00 

232  50 


50  The  Farmer's   Business  Handbook 

Cash  1900  Wheat  Field 

300  bushels  wheat,  at  80  cents .  $240  00 

Cash  Bills  Receivable 

John  Burroughs,  paid  note 163  25 

Tools  Cash 
Paint  and   repair  of    carriage, 

B.Rich 2100 

Repair  of  harrow  and  plow 8  00 

$29  00 

Improvements  John  Bryant 
Cutting  10  cords  of  wood,  at  75 

cents   $7  50 

Cash  Improvements 
10  cords  of  wood,  at  $3  per  cord, 

sold  to  J.  Bent 30  00 

John  Doe  Cash 

Cash 33  75 

1901  Wheat  Field  Cash 
Six   days,    man    and  team,    P. 

Handy,  $2.50  a  day 15  00 

Orchard  Cash 
Two    days'    picking    fruit,    D. 

Hill 3  00 

Peter  Brown  Orchard 

2  bushels  peaches 2  00 

%  bushel  cherries 50 

$2  50 


Sample   Blotter 


51 


1901  Wheat  Field 
30  bushels  seed  wheat,  at  80  cts. 

Teams 
Span  of  3-year-old  fillies  . . 


Farm  Products* 


Peter  Brown 


Cash 


Cash 
96  barrels  apples,  at  $1.25  . 

Cash 
60  bushels  corn,  at  40  cents. 

Cash 
200  quarts  cream,  at  35  cts. . 


1900  Wheat  Field 
Use  of  tools 


1901  Wheat  Field 
Use  of  tools 


Teams 
Use  of  tools .  •  • 

Oat  Field 

U86  Of  tOOls    -  . 


Corn  Field 
Use  of  tools 


Live  Stock 
Use  of  tools  . . . 


Hay  Field 
Use  of  tools . . . 


Cash 


Cash 


Orchard 


Corn  Field 


Live  Stock 


Tools 


Tools 


Tools 


Tools 
Tools 
Tools 
Tools 


$24  00 
275  00 
17  00 
120  00 
24  00 
70  00 
10  00 

6  00 
12  00 

8  00 

7  00 
2  79 
6  00 


*When  the  inventory  is  taken,  all  products,  such  as  wheat,  hay  and 
oats,  are  charged  to  "farm  products"  account.  Oats,  hay,  and  the  like, 
which  have  already  been  charged  to  teams  or  live  stock,  are  excepted. 
If  any  is  left  over  at  the  end  of  the  year  it  should  be  inventoried 
with  teams  or  live  stock,  as  the  case  may  be. 


52  The  Farmer's   Business  Handbook 

The  last  seven  credits  to  Tools  cannot  be  entered 
until  all  other  entries  have  been  made  and  the 
inventory  at  the  end  of  the  year  has  been  taken. 
Turn  to  page  62  and  note  that  the  sum  of  all 
debit  charges  against  Tools  amounts  to  $447.79, 
and  on  pages  12  and  63  the  second  inventory 
amounts  to  $396.  This  leaves  a  deficit  or  appar- 
ent loss  of  $51.79. 

It  is  evident  that  the  tool  account,  which  is 
simply  one  of  convenience,  should  show  neither 
profit  nor  loss.  Since  several  of  the  other  ac- 
counts or  divisions  have  received  benefit  in  the 
use  of  tools,  they  should  be  charged  such  amounts 
for  their  use  as  appears  to  be  just.  This  deficit, 
$51.79,  should  be  distributed  equitably  among  the 
accounts  using  the  tools.  Here  good  judgment 
must  be  used. 

Since  the  teams,  in  order  to  be  efficient,  must 
use  wagons  and  other  expensive  tools,  $12  has 
been  charged  to  them.  In  like  manner  other 
accounts  have  been  charged  with  respective  sums, 
the  total  of  which  just  equals  the  $51.79,  which 
makes  the  debit  and  credit  sides  exactly  balance, 
as  they  should. 

The  work  reports,  the  blotter  and  inventories 
will  all  have  been  posted  before  this  distribution 
of  the  tool  account  can  be  made.  When  it  is 
made  and  entered  in  the  blotter  and  posted  to 
the  ledger,  the  ledger  is  ready  to  be  closed. 


CHAPTER  IV 

THE    LEDGER 

Having  made  the  original  entries  in  the  work 
reports  and  blotter,  in  double-entry  form,  the 
ledger  accounts  may  now  be  opened. 

As  in  Chapter  I,  the  first  step  in  starting  a 
farm  account  is  the  taking  of  an  inventory  in 
detail  of  the  personal  property,  as  found  on  page 
9.  Since  one  detailed  inventory  has  already  been 
given,  it  will  be  necessary  only  to  give  a  summary 
similar  to  the  one  found  on  a  preceding  page. 

Note,  however,  that  household  account  is  left  out 
in  the  following  examples,  since  if  details  were 
entered  into  it  would  greatly  increase  the  number 
of  items  and  tend  to  confuse  the  productive  with 
the  personal  and  non-productive  accounts. 

Summary  of  Inventory  Taken  May  1,  1900  (see  p.  23) 

Teams $628  00 

Live  stock 492  00 

Farm  tools 408  50 

Farm  products 315  00 

Bills  receivable 539  25 

Cash  on  hand 375  00 

$2,757  75 

Bills  payable $107  00 

Net  assets 2,650  75  $2,757  75 

(53) 


54 


The  Farmer's   Business  Handbook 


The  natural  order  of  all  accounts  which  have 
inventories  will  be  indicated  by  the  inventory. 
The  value  of  teams  is  found  to  be  $628  at  the 
beginning  of  the  year.  An  account  is  now  opened 
with  Teams,  the  debits  on  the  left-hand  page  and 
the  credits  on  the  right-hand  page.  The  first 
entry  is  the  debit  charge  against  Teams, — of  their 
inventory  value.  In  like  manner  a  debit  and 
credit  account  is  opened  with  Live  Stock,  Farm 
Tools,  Farm  Products,  Bills  Receivable,  Cash,  and 
with  the  Farmer  to  show  his  net  assets.  Farm 
Household,  it  should  be  remembered,  has  been  left 
out  in  this  case  in  order  to  prevent  too  great 
complication.  (See  page  35.)  At  least  once 
each  year  all  running  accounts  should  be  settled 
and  a  due  bill  or  note  given  for  the  balance. 

These  entries  from  the  inventory  are  called  the 
"opening  entries."  The  farmer's  ledger  after 
the  opening  entries  are  made  appears  as  follows : 


May  1 


Teams 


Value  as   shown  by 
inventory 


$628  00 


May  1 


Live  Stock 


Value  as  shown  by 
inventory 


$492  00 


Ledger  Forms 
Farm  Tools 


55 


May  1 


Value  as  per  inven- 
tory   


$408  50 


Farm  Products 


May  1 


On  band  as  shown 
by  inventory 


$315  00 


Bills  Receivable 


May  1 
"     1 


James  Burroughs  on 
demand 

John  Rice,  2  months 
6  per  cent 


$163  25 
376  00 


Cash 


May  1 


Amount  on  hand  and 
in  bank 


$375  00 


Bills  Payable 


May  1 


Due  C.  Bessey  on 
closed  store  bill. .. 

Due  Henry  Bell  on 
closed  grocery  bill 


$76  00 
31  00 


A  complete  ledger  should  show  that  the  sum 
of  all  the  entries  on  the  debit  side  is  equal   to 


56 


The   Farmer's   Business   Handbook 


the  sum  of  all  the  entries  on  the  credit  side,  and 
this  is  continually  so  (if  no  error  has  been  made) , 
no  matter  how  great  the  number  of  entries.  This 
enables  one  to  prove  the  correctness  of  his  work 
at  any  time,  and  it  will  be  spoken  of  later  when 
we  come  to  the  "  Trial  Balance." 

The  last  charges  in  all  accounts  having  inven- 
tories will  be  credits  "by  inventory,"  these  being 
the  respective  values  of  the  teams,  tools,  etc., 
having  inventories  at  the  end  of  the  year. 

Note,  also,  that  when  the  total  value  of  all 
assets  is  found  at  the  end  of  the  year  the  amount 
of  debts  (bills  payable)  must  be  deducted,  as  at 
the  beginning  of  the  year.  It  is  evident  that  the 
difference  between  the  net  assets  at  the  beginning 
and  the  end  of  the  year  will  show  the  total  profit 
or  loss.  If  the  value  of  the  net  assets  at  the 
close  of  the  year  be  greater  than  at  the  begin- 
ning, the  difference  will  be  profit;  if  less,  there 
will  be  a  loss.     Following  is  the  final  balance: 

Farmer  (Net  Assets) 


Mayl 
1900 


Value  of  property 
over  all  debts. . . . 

[  Balance  from  foot- 
ings of  previous 
accounts.] 


$2,650  75 


These  ledger  accounts  may  be  kept  on  one 
page,  ruled  as  the  above  accounts  are,  or  on 
two  opposite  pages  as  illustrated  further  on  (page 
60  and  advance). 


The  Net   Worth  57 

After  the  inventories  have  been  entered  in  the 
ledger,  posting  the  accounts  from  the  work  re- 
ports and  blotter  should  proceed  systematically 
and  with  a  view  to  minimizing  the  chances  of 
mistakes.  First  enter  into  the  ledger  (from  the 
work  reports)  all  of  the  debit  charges,  checking 
off  each  item  as  entered,  thus  1/,  or  thus  //. 
Then  enter  the  credit  side  of  the  account  and 
check  in  like  manner.  In  the  work  reports  it 
is  evident  that  the  teams  and  men  are  to  be 
credited,  since  they  parted  with  value,  and  the 
various  accounts  which  have  received  value  deb- 
ited.    In  like  manner  post  from  the  blotter. 

In  the  ledger,  as  the  accounts  are  posted, 
note  by  letters  or  page  of  blotter  from  whence  the 
accounts  have  been  posted,  that  the  original  en- 
tries may  be  found  quickly  if  desired.  If  the 
item  comes  from  the  work  reports,  which  will 
probably  not  be  paged,  letters  would  better  be 
used.  Apr.  W.  T.  means  that  the  item  was 
posted  from  April  work  report  of  teams.  Fig- 
ures or  letters  may  be  used  to  indicate  the  items 
posted  from  the  blotter,  as  B  6  indicates  that 
the  item  came  from  blotter  page  6,  or  B  Apr.  6 
would  show  that  the  original  charge  was  made 
in  the  blotter  under  date  of  April  6.  These 
methods  of  indicating  the  source  of  the  entries 
are  only  suggestive,  as  any  other  method  may 
be    adopted   which  will    surely  indicate    in    the 


38  The  Farmer's  Business  Handbook 

ledger  the  place  where  the  original  entry  may 
be  found. 

The  accountant  should  get  a  clear  conception 
of  debtor  and  creditor  and  of  double -entry 
accounts  before  opening  a  set  of  books.  If  any 
account  is  debited, — for  instance,  Peter  Brown 
(see  first  charge  in  blotter,  p.  47),  with  $3, — some 
other  account  or  accounts  must  be  credited  with 
a  like  amount.  In  this  case  it  is  Orchard.  Or, 
consider  the  first  work  report,  Peter  Brown's. 
Ten  accounts  have  been  debited  with  various 
sums,  the  total  amount  of  which  is  $32.50.  Peter 
Brown  has  been  credited  with  this  amount  for 
labor,  so  it  is  evident  that  the  total  debit  charges 
should  be  equal  to  the  total  credit  charges. 

On  April  2  apples  were  sold  to  Peter  Brown; 
and  on  April  14  apples  were  also  sold  to  John 
Rice  (p.  48),  but  he  is  not  debited  with  them 
because  he  paid  for  them.  In  this  instance  Cash 
received  value  and  is,  therefore,  debited;  Orchard 
parted  with  value  in  both  cases  and  therefore  re- 
ceived credit  in  both  cases. 

On  the  14th  a  horse  was  purchased  (p.  47),  and 
was  turned  over  to  Teams'  account  and  will  find 
a  place  in  the  inventory  at  the  end  of  the  year. 
On  the  25th  two  colts  were  sold  for  cash  (p.  49) . 
Cash  must  then  be  debited  and  Teams  credited, 
since  Teams  parted  with  value.  On  the  12th  a 
calf  was  purchased  (p.  47).     This  is  debited  to 


Explanation  of  Ledger  59 

Live  Stock,  because  the  accounts  of  all  of  the  live 
stock,  except  horses,  are  kept  under  the  head  of 
Stock  or  Live  Stock.  The  live  stock  account 
might  in  practice  be  subdivided  into  cattle,  swine, 
sheep  and  poultry,  as  the  numbers  and  impor- 
tance of  each  should  justify. 

Soon  after  harvest  the  hay  and  grain  expected 
to  be  consumed  on  the  farm  should  be  charged 
to  the  class  of  stock  which  is  expected  to  con- 
sume it,  and  that  whieh  is  expected  to  be  sold 
charged  up  to  farm  products,  while  the  various 
fields  or  crops  would  receive  credit.  For  instance, 
if  a  part  of  the  hay,  which  had  been  charged  to 
Farm  Products,  was  needed  later  for  teams  or 
stock,  such  amounts  as  were  used  should  be 
charged  to  them  and  Farm  Products  credited 
with  the  same  amounts. 

Observe  that  all  the  entries  in  the  ledger  have 
been  posted  from  either  the  blotter  or  the  work 
reports,  and  that  the  object  in  doing  so  is  to 
get  all  the  debit  and  credit  charges  of  each  ac- 
count together  in  order  that  the  condition  of 
the  account  may  be  seen  at  a  glance.  True,  if 
the  blotter  and  work  reports  were  left  unposted 
there  would  be  a  record  of  all  transactions,  but 
they  would  be  so  scattered  that  they  would  be  of 
little  practical  value. 

Further  instructions  on  balancing  the  ledger 
will  be  found  on  pp.  72-75. 


60 


The  Farmer's   Business   Handbook 


1900 


THE    LEDGER:    THE   OPPOSITE  PAGES 
Cash  Dr. 


To  inventory  cash  on  hand 


1900 


To  cash  from  John  Rice B  1 . . 

"      for  apples B  1.. 

"       "   milk B  2.. 

"      "    colts B2.. 

"      "    horse B2.. 

"      "    eggs B3.. 

•'  "    wheat,  farm  products... B  3.. 

"      "        "      1900 B3.. 

"  "    Burroughs'  note  paid  . .  .B  3. . 

"      "    10  cords  wood B3.. 

"      "    96  bbls.  apples B4.. 

"      "    60bus.com B4.. 

•'      "    200  qts.  cream B4.. 


Bills  Payable 


$375  00 


To  cash  paid  C.  Bessey,  due  bill B  2. . 

To  cash  paid  Henry  Bell,  due  bill  ...B  2.. 


$107  00 


1900 

Bills  Receivable 

Dr. 

To  inventory— 

$376  00 
163  25 

$539  25 
2  40 

$541  65 

1900 

Contingent 

Dr. 

May 

To  12  hours'  labor  (a)  \V/i  cents W  1 . . 

"   24      "        "             15          "     ....W5.. 
"     5      "        "             15         "     ...,W2.. 

$1  50 

3  60 

75 

6  75 

$12  60 

Note.— Dotted  lines  and  heavy-face  figures  are  to  indicate  red  ink;  in  par- 
entheses are  given  the  new  accounts  to  which  the  red  ink  entries  go.  These  new 
accounts  may  be  continued  on  the  same  page  or  transferred  to  another  book. 


Ledger 


61 


SHOW  THE   TWO  SIDES   OF   THE  ACCOUNT 
1900  Cash  Cr. 


1901 


By  cash  farm  products B  1 . . 

"  "      shoeing  bill Bl.. 

"  "      seed  wheat B4.. 

"  "      Peter  Brown B2.. 

"  "      repairs B2.. 

"  "      harness B2.. 

"  "      bills  of  Bell  &  Bessey B2.. 

"  "      J.Smith B2.. 

"  "      threshing  bills B3.. 

"  "      repairs B3.. 

"  "      John  Doe B3.. 

«'  "      P.  Handy,  labor B4.. 

"  "      D.Hill B4.. 

"  "      span  fillies B4.. 

"  "      Peter  Brown B4.. 

To  balance  cash  on  hand  (to  1901  Cash  acct. ) 


$6  75 

8  25 

15  00 

10  00 

4  29 

3  68 

107  00 

20  00 

21  00 
29  00 
33  75 
15  00 

3  00 

275  00 

17  00 


1900 


Bills  Payable 


Cr. 


$568  72 
1,389  69 


$1,958  41 


Due  bill  (or  note)  given  in  settlement  of 
C.  Bessey's  store  bill 

Due  bill  (or  note)  Henry  Bell's  grocery 
bill 


1900 


Bills  Beceivable 


Cr. 


$107  00 


By  Rice  note  paid B  1 . . 

"    interest  on  same 

"    Burroughs'  note  paid B  3 . . 


1900 


Contingent 


Cr. 


$541  65 


By  balance  (to  Gain  and  Loss) 


$12  60 


62 


The  Farmer's   Business   Handbook 


1900 


THE  LEDGER:    THE  OPPOSITE  PAGES 
Teams  Dr. 


inventory. 


4  hours'  labor  (a)  12%  cents W  1. 

4      "        "  15        "     W5. 

3      •■        "  15        "     W2. 

cash B  1  . 

"  repairs  to  harness B2. 

hay   B  2  . 

"     B3  . 

oats B  3  . 

span  of  fillies B  4  . 

tools  B  5  . 


To  balance  (to  Gain  and  Loss) 


$0  50 

60 

45 

8  25 

3  68 

40  00 

40  00 

30  00 

275  00 

12  00 


$628  00 


410  48 


$1,038  48 
153  22 


$1,191  70 


Farm  Tools 


Dr. 


To  inventory. 


To    6  hours'  labor  (a)  12%  cents W 

"    6      "         "  12%     "     ....W 

"  18      "         "  12%     "     ....W 

"  18      •«         "  12%     "     ....W 

"  repairs,  cash  B2 

"     B3 


$408  50 


39  29 


$447  79 


1900 

Farm  Products 

Dr. 

$315  00 

$315  00 

Ledger 


63 


SHOW  THE   TWO  SIDES  OF  THE  ACCOUNT 
1900  Teams  Cr. 


1901 


By  214  hours'  labor  (a)  15  cents.... W  2. 
"    224      •«  "  15      •«     ....W4. 

•'    1  colt B  1  . 

"   2  colts B  2  . 

"    1  horse B  2  . 

By  inventory  (to  1901  Teams  account) 


$32  10 
33  60 
60  00 
96  00 

160  00 


$381  70 
810  00 


$1,191  70 


1900 

Farm  Tools 

Cr. 

By  use  of  tools  J900  W.  F Bo.. 

"      "            "     1901     "      B5.. 

$10  00 

6  00 
12  00 

8  00 

7  00 
2  79 
6  00 

"      "            "    O.  F Bo.. 

"      "            "    C.  F B5.. 

"      "            »     L.  S B  5.. 

"      "            «     H.  F B  5.. 

By  inventory  (to  1901  Farm  Tools  account) 

$51  79 
396  00 

1901 

$447  79 

1900 

Farm  Products 

Cr. 

"         "      Bl.. 

$6  00 

42  00 

24  00 

232  50 

"        "     Bl.. 

"        "     B3.. 

$304  50 
10  SO 

$315  00 

64 


The   Farmer's   Business   Handbook 


1900 


THE   LEDGER:    THE   OPPOSITE  PAGES 
Live  Stock  Dr. 


To  inventory 

To    8  hours'  labor  (a)  12%  cents W  1. 

"  12      "        "             12%     "     ....W3. 

"  8      "         "             15         "     ....W5. 

"  7      "         "             15         "     ....W2. 

"     1  calf B  1  . 

"    corn  and  stalks B  2  . 

"   hay  B2. 

"    tools B  5  . 


To  balance  (Gain  and  Loss  acct.). 


Inventory*. 


$570  00 


$492  00 


$1  00 

1  50 

1  20 

1  05 

20  00 

65  00 

28  00 

2  79 

$120  54 

91  32 

$703  86 

— 

Hay  Field 


To  33  hours'  labor  (a)  12%  cents W  1.. 

•«  69  "  "  12%  "  ....W3.. 
"  73  "  "  15  "  ....W5.. 
"  38  "  "  15  "  „..W2.. 
"  29  "  "  15  "  ....W4.. 
"    tools B5.. 


To  balance  (to  Gain  and  Loss) 


1900 

Corn  Field 

Dr. 

May 

To  52  hours'  labor  (a)  12%  cents.. 
"   23      "        "             15         '•     .. 
••   21       "         "             15          "     .. 

..W  1.. 
..W5.. 
..W2.. 

..R5.. 

$6  50 
3  45 
3  15 

7  00 

$20  10 
68  90 

$89  00 

*  This  shows  how  the  new  (1901)  Lire  Stock  account  is  opened. 


Ledger 


65 


SHOW  THE   TWO  SIDES   OF  THE  ACCOUNT 
1900  Live  Stock 


Cr. 


By  milk B  2 

"  cash  for  eggs B  3 

ii      <»      (i  cream B4 

Inventory  (to  1901  Live  Stock  account).. 


1900 

Hay  Field 

Cr. 

By  hay  (timothy)   B  2.. 

"      "(clover)    B2.. 

"      "                   B3.. 

$40  00 
28  00 
40  00 

$108  00 

Corn  Field 


Cr. 


B2.. 

$65  00 
24  00 

$89  00 

66 


The   Farmer's   Business  Handbook 


1900 


THE  LEDGER:    THE   OPPOSITE   PAGES 
Improvements  Dr. 


To  10  hours'  labor  (a)  12%  cents W  1 

"  16      "        "  15         "     ...,W5 

"  15      "        "  15         "     ....W2 

"  fence  building B  1 

"         "  "       B2 

"  cutting  wood  (Bryant) B3 

To  balance  (to  Gain  and  Loss) 


1900 


1900  Wheat  Field 


Dr. 


$22  90 
7  10 


$30  00 


May 


1901 


To  70  hours'  labor  (a)  12%  cents W  1. 

•«  80      "        "             12%      "     ....W  3. 

"    40       "         "  15  "     W  5. 

"  90       '•         "             15          "     ....W2. 

"  80       "         "             15          "     ...,W4. 

"  threshing   (cash) B3. 

"    seed  wheat B  1  . 

"    tools B  5  . 


To  balance  (to  Gain  and  Loss) . 


1901  Wheat  Field 


$8  75 
10  00 
6  00 
13  50 
12  00 
21  00 
15  00 
10  00 


Dr. 


$96  25 
143  75 

1240  00 


To  60  hours'  labor  (a)  12%  cents W  1 

"    seed  wheat B  1 

"   labor  (P.  Handy) B  4 

"    tools B  5 


1900 

Orchard 

Dr. 

May  1 

To    5  hours'  labor®  12%  cents.. 
"    12      "        "             12%     "     .. 
"   22      "        "             15         "     .. 
"   D.  Hill  (labor) 

..Wl.. 
..W3.. 
..W5.. 
..B  4  .. 

$0  63 
1  50 
3  30 
3  00 

$8  43 
125  27 

$133  70 

Ledger 


67 


SHOW  THE   TWO   SIDES   OF  THE   ACCOUNT 
1900  Improvement 


Cr. 


By  10  cords  wood 83. 


1900 


1900  Wheat  Field 


Cr. 


$30  00 


$30  00 


By  wheat  sold B  3.. 


$240  00 


$240  00 


1901 

1901  Wheat  Field 

Cr. 

May  1 

$52  50 

$52  50 

1900 

Orchard 

Cr. 

May  1 

it        ii 

B  1.. 

..B  1.. 

$3  00 

5  40 

2  80 

2  50 

120  00 

«'        "     

..B4.. 

$133  70 

$133  70 

68 


The  Farmer's  Business  Handbook 


1900 


THE  LEDGER:    THE  OPPOSITE  PAGES 
Oat  Field  Dr. 


1900 


To    75  hours'  labor  (a)  12%  cents W  1. 

"  20  "  "  15  "  ....W  . 
««  115  "  "  15  "  ....W  . 
"   tools B5  . 


Peter  Brown 


Dr. 


To  apples B  1 . 

"    cash B  2. 

"    fruit B4. 

"   cash B4. 


1900 


John  Doe 


Dr. 


To  cash B  3. 


$33  75 


Farmer  (Net  Worth) 


$37  63 


$32  50 


1900 

John  Bryant 

Dr. 

B  1.. 

$42  00 

60  00 

2  80 

"   l  colt 

B  1.. 

$104  80 

$104  00 

$33  75 


1900 

John  Smith 

Dr. 

To  wheat B  1 . . 

$6  00 
20  00 

To  balance  (to  Bills  Receivable) 

$26  00 
25  75 

$51  75 

Net  worth.  May.  1901  (to  1901  Farmer's  acct.) 


Ledger 

SHOW  THE   TWO   SIDES  OF  THE  ACCOUNT 


1900 

Oat  Field 

Cr. 

$30  00 

$30  00 

7  63 

$37  63 

1900 

Peter  Brown 

Cr. 

By  260  hours'  labor  (a)  12%  cents 

$32  50 

$32  50 

$32  50 

1900                                  John  Bryant 

Cr. 

"          "            •«     B2.. 

$5  00 
4  50 
7  50 

$17  00 
87  80 

$104  80 

1900 

John  Doe 

Cr. 

$33  75 

$33  75 

1900                                    John  Smith 

Cr. 

By  254  hours'  labor  (a)  12%  cts 

$31  75 
20  00 

<<   1  calf B  1 . . 

$51  75 

$51  75 

1900                              Farmer  (Net  Worth; 

May  1 

Value  of  assests  over  liabilities  as  shown 

$2,650  75 
629  49 

Net  profit  (profit  and  loss  acct. ) 

Net  worth,  May,  1901 

$3,280  24 

$3,280  24 



CHAPTER  V 

THE  TRIAL  BALANCE 

To  determine  whether  the  debits  and  credits 
have  been  correctly  posted  in  the  ledger,  a  "  Trial 
Balance  Sheet"  is  prepared.  If  the  sum  of  all 
the  debits  is  equal  to  that  of  all  the  credits, 
it  is  good  evidence  that  the  books  have  been 
correctly  posted.  Peter  Brown,  in  the  blotter, 
is  debited  with  $3,  and,  through  carelessness, 
Farm  Products,  instead  of  Orchard,  might  be 
credited  with  this  $3,  but  such  mistakes  seldom 
occur.  This  is  called  M  posting  to  the  wrong 
account,"  and  the  Trial  Balance  will  not  reveal 
such  error.  A  Trial  Balance  results  from  placing 
the  sum  total  of  all  debit  charges  of  all  accounts 
in  one  column,  and  all  the  credit  charges  of  all 
accounts  in  a  like  column.  If  the  sum  total  of 
all  the  debits  in  the  first  column  equals  the  sum 
total  of  all  the  credits  in  the  second  column,  the 
posting  has  been  correctly  done.  The  balances 
and  the  last  inventories  are. not  entered  in  the 
ledger  until  after  the  Trial  Balance  is  taken. 

Sometimes  the  inventory  is  entered  in  red  ink,  in 
order  to  attract  attention.    In  this  book,  the  figures 

(70) 


A    Trial   Balance 


71 


which  express  the  value  of  the  inventories  have 
been  placed  in  bold-face  type  for  the  same  pur- 
pose. Below  is  the  trial  balance  sheet,  which  em- 
braces all  footings  of  the  debit  and  credit  charges 
appearing  in  the  ledger  which  have  been  posted 
from  the  Work  Reports  and  Day  Book,  and  no 
others.  This  implies  that  neither  the  first  nor  the 
second  inventories,  nor  the  Balances  of  whatever 
description  have  been  set  forth  in  the  Trial  Bal- 
ance. The  object  of  taking  it  is  not  to  determine 
Gain  and  Loss  or  Present  Worth,  but  merely  to 
determine  whether  the  various  items  which  orig- 
inated in  the  Day  Book  and  the  Work  Reports 
have  been  accurately  posted  to  the  Ledger.  If 
they  have  been,  the  debits  and  credits  balance. 


Trial  Balance 


Dr. 


Cr. 


Cash 

Bills  Payable 

Bills  Receivable.. 

Contingent 

Teams 

Farm  Tools 

Farm  Products... 

Live  Stock 

Hay  Field 

Corn  Field 

Improvements 

1900  Wheat  Field. 

1901  Wheat  Field. 

Orchard 

Oat  Field 

Peter  Brown * 

John  Bryant 

John  Doe 

John  Smith 


2,747  92 


$1,583  41 

$568  72 

107  00 

541  65 

12  60 

410  48 

381  70 

39  29 

51  79 

304  50 

120  54 

133  86 

39  74 

108  00 

20  10 

89  00 

22  90 

30  00 

96  25 

240  00 

52  50 

8  43 

133  70 

37  63 

30  00 

32  50 

32  50 

104  80 

17  00 

33  75 

33  75 

26  00 

51  75 

$2,747  92 


72  The   Farmer's   Business   Handbook 

At  the  end  of  the  year  a  new  inventory  is 
made.  The  live  stock,  teams  and  farm  tools  are 
valued  as  at  first.  The  cash  on  hand  is  also  set 
down.  In  this  case  it  is  taken  from  the  books. 
Not  knowing  whether  there  eventually  will  be  gain 
or  loss  in  1901  wheat  field,  the  wheat  is  valued  at 
cost,  or  what  has  been  expended  upon  it,  $52.50. 
Mr.  Bryant  owes  $87.80,  and  there  is  $25.75  due 
Mr.  Smith.  The  former,  for  the  present  pur- 
pose, may  be  set  down  under  the  head  of  accounts 
due  and  the  latter  under  accounts  owing,  although 
they  are,  strictly  speaking,  accounts  with  persons. 

Summary  of  Inventory  taken  May  1,  1901 

Teams $810  00 

Live  Stock 570  00 

Farm  Tools 396  00 

Cash 1,389  69 

Value  of  wheat  in  ground 52  50 

Accounts  Due  (Bryant) 87  80 

$3,305  99 

Accounts  Owing  (Smith) 25  75 

Net  assets $3,280  24 

The  above  summary  sets  forth  in  brief  the 
assets  and  liabilities,  and  the  net  assets  at  the  end 
of  the  year,  which  last  can  be  quickly  compared 
with  the  net  assets  at  the  beginning  of  the  fiscal 
year.  In  this  case,  the  assets  are  less  at  the 
beginning  of  the  year  than  at  its  close  ;  there- 
fore the  difference  is  gain: 


Gains  and  Losses  73 

Net  assets  May  1,  1901 $3,280  24 

Net  assets  May  1,  1900 2,650  75 

Gain $629  49 

While  this  method  of  determining  gain  or  loss 
is  correct  if  all  property  of  value  is  accurately- 
set  forth  in  the  inventories  taken  at  the  begin- 
ning and  end  of  the  year,  it  does  not  reveal  the 
detailed  gains  and  losses  of  the  various  subdi- 
visions into  which  the  business  has  been  divided. 

After  the  inventory  is  taken,  the  amount  (ex- 
cept Bills  Payable)  are  entered  on  the  credit  side 
of  Teams,  Live  Stock,  Farm  Tools,  etc.,  and  the 
accounts  are  balanced.  The  inventory  value  is 
then  carried  down  to  the  opposite  (debit)  side  of 
the  new  year's  account  and  the  "Balance,"  which 
shows  either  profit  or  loss  in  a  property  account, 
is  transferred  to  a  Gain  and  Loss  account.  If  the 
balance  is  on  the  debit  side  it  shows  a  profit 
and  is  entered  on  the  credit  side  of  the  Gain 
and  Loss  account;  if  the  balance  is  on  the  credit 
side  of  the  property  account  it  shows  a  loss  and  is 
transferred  to  the  debit  side  of  the  Gain  and  Loss 
account.  A  red  ink  entry  always  means  that 
the  amount  so  written  is  to  be  transferred  to 
the  opposite  side  of  some  other  account. 

Having  credited  Teams,  Live  Stock  and  Farm 
Tools,  respectively,  with  the  amounts  as  found  in 
the  summary  values,  balanced  the  Cash  account 


74  The   Farmer's   Business   Handbook 

and  credited  1901  Wheat  Field  with  "wheat  on  the 
ground,"  $52.50,  and  J.  Bryant  "by  balance  due," 
$87.80,  and  balanced  John  Smith's  account  by 
entering  on  the  debit  side  of  it  "to  balance  un- 
paid," $25.75,  we  are  ready  to  close  all  accounts 
and  determine  gain  and  loss  in  detail.  All  of  these 
balances  have  been  placed  in  bold-faced  type, 
that  the  student  may  the  better  follow,  step  by 
step,  the  various  operations  necessary  to  balance 
and  close  the  books. 

The  accounts  are  closed  by  entering  either  on 
the  debit  or  credit  side,  as  the  case  may  be,  the 
difference  between  them.  To  illustrate,  the  credit 
to  Teams  (p. 62),  including  both  inventory  entries, 
exceeds  the  debits  by  $153.22;  therefore  the  fol- 
lowing entry  is  made  in  the  ledger,  "To  balance," 
$153.22.  Note  just  what  the  statement  means 
and  what  it  says  —  that  in  order  to  make  the 
debit  side  of  Teams  account  equal  to  the  credit 
side  $153.22  has  been  arbitrarily  entered.  This 
amount  did  not  come  from  the  work  report,  nor 
the  blotter,  nor  from  any  actual  transaction,  but 
was  placed  there  for  the  single  purpose  of  bal- 
ancing the  account  with  Teams.  In  like  manner, 
enter  such  amounts  as  may  be  necessary  in  the 
other  accounts  to  make  their  debits  and  credits 
equal,  that  is,  balance.  If  the  balance  falls  on 
the  debit  side  it  is  written,  "To  balance,"  if  on 
the  credit  side?  "By  balance."    These  entries  are 


Gains  and   Losses  75 

usually  written  in  red  ink,  that  they  may  be 
easily  and  quickly  distinguished  from  entries 
which  have  been  posted  either  from  inventories, 
work  reports  or  blotter. 

The  lines  used  when  the  accounts  are  closed 
should  also  be  in  red  ink.  Their  number  and 
position  varies  somewhat,  but  the  common  form 
is  found  in  Teams  account,  the  dotted  lines  being 
the  ones  which  are  usually  in  red  ink. 

The  accounts  being  balanced  and  closed,  they 
are  now  in  the  proper  form  for  making  a  detailed 
statement  of  gain  and  loss,  and  also  a  statement 
of  total  net  gain  or  loss.  The  gain  and  loss  state- 
ment will  require  careful  inspection  by  the  stu- 
dent who  is  studying  farm  accounts  without  a 
teacher.  Wherever  an  entry  "To  balance"  is 
found  there  is  profit ;  wherever  "  By  balance  "  there 
is  loss.  It  will  be  noticed  that,  in  the  cash  ac- 
count, the  form  is  changed,  and  reads  "By  cash 
on  hand."  This  really  sets  forth  the  fact  that 
there  is  enough  actual  cash  on  hand  •  to  make 
the  account  balance.  In  the  two  personal  ac- 
counts, the  entries  are  "To"  or  "By"  amount  due 
to  balance.  In  all  three  of  these  cases  there  is 
an  actual  value  equal  to  the  difference  between 
the  debit  and  credit  sides,  therefore  these  ac- 
counts do  not  show  either  gain  or  loss.  The  gain 
and  loss  account  of  the  sample  ledger  appears 
as  follows: 


76 


Hie   Farmer's   Business   Handbook 


Gain  and  Loss 


Contingent 

Farm  Products 

Oat  Field 

Net   Profit  (Farmer's  ac- 
count;  


$12 

60 

10 

50 

7  63 

629  49 

$660 

22 

Bills  Receivable  (int.). 

Teams 

Live  Stock  

Hay  Field 

Corn   Field 

Improvements 

Wheat  Field  (1900).... 
Orchard 


$2  40 

153  22 

91  32 

68  26 

68  90 

7  10 

143  75 

125  27 


$660  22 


The  accounts  with  Teams  and  Live  Stock  require 
only  a  little  explanation.  It  may  be  said,  however, 
that  the  last  inventory  is  supposed  to  set  forth 
not  only  the  value  of  the  animals  on  hand,  but 
also  a  part  of  the  value  of  some  of  the  food  that 
remains  unused,  which  wTas  charged  up  to  these 
two  accounts  and  credited  to  Hay  Field,  Corn  Field 
and  Oat  Field.  It  usually  transpires  that  some  of 
the  hay  or  grain  which  has  been  charged  to  Teams 
or  Live  Stock  is  yet  on  hand  when  the  inventory 
is  taken  in  the  spring,  in  which  case  it  is  inven- 
toried the  same  as  the  animals,  and  the  value  of 
such  products  is  added  to  the  value  of  the  ani- 
mals. It  should  be  noticed,  too,  that  at  the 
beginning  of  the  year  the  amount  of  the  inven- 
tory of  teams  was  entered  as  a  debit  charge 
against  them;  therefore,  the  sum  total  of  the 
values  on  hand  at  the  close  of  the  year  should 
be  credited  to  teams.  All  other  accounts  which 
have  inventories  should  be  treated  in  like  manner. 

If  hay,  grain  and  the  like  have  not  been  sold 


Farm   Products   Account  77 

to  teams  or  stock  or  in  the  market  but  are  on 
hand  when  an  inventory  is  taken,  an  account 
is  opened  with  Farm  Products,  that  the  ac- 
count with  Hay  Field,  Oat  Field  and  the  like  may 
receive  due  credit  and  be  closed.  The  amount 
of  such  property  on  hand  is  inventoried  at  the 
market  price  at  the  time  the  accounting  is  made. 
This  account  of  farm  products  is  simply  one  of 
convenience.  Incidentally  it  may  show  whether 
there  has  been  gain  or  loss  in  holding  that 
particular  product  for  a  higher  price,  in  this 
case,  wheat.  As  the  products  are  sold  from 
time  to  time,  Farm  Products  receives  credit  and 
the  person  or  personified  account  receiving 
value  from  farm  products  is  debited.  If  sold 
for  cash,  Cash  is  debited  and  Farm  Products 
credited. 

The  wheat  held  over  (see  pages  10,  47  (2),  49, 
51),  as  usual,  has  fallen  short  in  measure.  It  was 
inventoried  at  four  hundred  and  twenty  bushels, 
but  had  shrunk,  when  sold,  to  four  hundred  and 
ten,  and  although  some  of  it  was  sold  at  a  higher 
price  than  was  placed  upon  it  in  the  inventory, 
there  was  a  loss  of  $10.50  sustained  over  what 
would  have  been  realized  had  it  been  sold  on 
the  day  it  was  inventoried. 

If  the  various  cash  transactions  have  all  been 
correct  there  should  be  enough  cash  on  hand  to 
balance    the   account.      If    mistakes   have   been 


78  The   Farmer's   Business   Handbook 

made  in  paying  out  cash  or  in  receiving  it,  there 
would  then  appear  to  be  either  profit  or  loss. 
Suppose  a  two-dollar  bill  had  been  paid  out  for  a 
one -dollar  demand.  Then  the  cash  account  would 
not  balance,  but  show  a  loss  of  one  dollar.  If 
the  mistake  was  reversed,  then  the  account  would 
show  a  gain  of  one  dollar. 

The  debits  and  credits  in  the  two  personal  ac- 
counts, Smith's  and  Bryant's,  do  not  balance 
until  an  explanatory  entry  is  made  stating  the 
difference.  Since  it  is  presupposed  that  Mr. 
Bryant  will  pay  the  $87.90,  and  that  we  will  pay 
Mr.  Smith  the  $25.75  we  owe  him,  there  is  neither 
gain  nor  loss  in  these  accounts. 

The  Improvement  account  shows  a  gain  of 
$7.10.  It  appears  that  enough  wood  has  been 
sold  to  pay  for  a  few  improvements  and  leave  a 
surplus  of  this  amount.  When  the  wood  lot  is 
small  it  is  hardly  necessary  to  open  a  separate 
account  with  it,  but  the  receipts  from  wood  or 
lumber  may  be  used  to  reduce  the  debits  which 
are  certain  to  arise  by  reason  of  making  ordinary 
repairs.  If  the  wood  lot  is  large  and  sales  from 
it  considerable,  then  a  separate  wood  lot  account 
should  be  kept.  So,  in  like  manner,  a  separate 
account  should  be  opened  if  any  expensive  im- 
provement is  to  be  made,  such  as  building  a 
barn  or  house,  that  ordinary  improvements  and 
unusual   improvements  may  be  clearly  separated 


The   Manure  Account  79 

and  that  the  cost  of  the  new  buildings  may  be 
known. 

Perhaps  the  most  perplexing  things  to  deal 
with  in  farm  accounts  are  the  straw  and  the 
barn  manure.  Let  us  try  to  follow  the  straw 
from  the  time  the  wheat  is  threshed  until  the 
beneficial  fertilizing  and  mechanical  effects  of  it 
are  exhausted  in  the  field  after  it  has  been  passed 
through  the  stables  and  converted  into  manure. 
Let  it  be  supposed  that  so  much  of  the  straw  as 
is  used  by  the  teams  is  charged  to  them  and 
credited  to  Wheat  Field.  The  solid  and  liquid 
voidings  are  incorporated  with  the  straw-bedding, 
and  the  resultant  manure  is  more  valuable  than 
the  straw  was  before  it  passed  through  the  sta- 
bles. Then  it  would  only  be  just  to  the  Teams 
account  to  credit  it  with  something  to  represent 
the  value  of  the  excrements  of  the  horses.  If 
this  is  done  an  account  must  be  opened  with 
Manures,  and  this  account  debited  and  Teams 
credited  with  the  value  of  the  manure.  When  the 
manure  is  drawn  to  the  field  designed  for  corn, 
the  Manure  account  must  be  credited  and  Corn 
Field  debited  with  not  only  the  value  of  the  ma- 
nure, but  the  cost  of  hauling  it.  But  it  is  esti- 
mated that  the  first  crop  after  manuring  does 
not  use  more  than  one-half  of  the  valuable  con- 
stituents of  the  manure  applied.  Then  to  be  just 
to  the  corn  field  it  should  be  credited  with  one- 


80  The   Farmer's   Business  Handbook 

half  of  the  original  value  of  the  manure  and  one- 
half  of  the  cost  of  hauling  it.  If  this  is  done, 
some  account  must  be  debited  with  a  like  amount. 
Suppose  barley  follows  the  corn.  Then  Barley- 
Field  must  be  debited  with  an  amount  equal  to  the 
credit  of  Corn  Field.  But  there  will  be  an  unused 
residue  of  the  manure  after  the  barley  has  been 
harvested, — how  much  it  is  impossible  to  esti- 
mate. If  wheat  follows  the  barley,  then,  it  will 
receive  some  benefit  from  the  manure  that  was 
put  on  the  corn  ground,  and  even  the  grass  and 
clover  which  follow  the  wheat  will  be  the  better 
because  the  corn  ground  was  treated  with  this 
dressing  of  manure.  Sir  J.  B.  Lawes  found  that 
liberal  dressings  of  manure  produced  beneficial 
effects  for  many  years  after  their  application. 
It  is  evidently  impracticable  to  follow  one  or  a 
hundred  loads  of  manure  through  this  labyrinth 
of  debit  and  credit.  Quite  as  accurate  data  will 
be  secured  if  no  credit  is  given  to  Wheat  Field  for 
the  straw  unless  it  is  sold  in  the  market.  This 
would  obviate  making  any  debit  or  credit  charges 
for  the  straw  used  on  the  farm,  in  which  case  all 
of  the  accounts  could  be  closed  at  the  end  of 
the  year  and  gain  and  loss  approximately  deter- 
mined. We  would  better  leave  these  changing 
values  to  the  good  judgment  of  the  farmer  at 
the  end  of  the  year. 
The  expense  of  hauling  the  manure  falls  most 


Final  Balance  81 

naturally  under  Improvement  account.  At  the 
end  of  the  year  this  account  will  usually  show 
that  more  has  been  paid  out  than  has  been 
received,  unless  there  is  timber,  stone  or  cord 
wood  to  sell.  But  suppose  it  is  so.  After  the 
accounts  are  closed  and  gain  and  loss  determined, 
it  will  not  be  difficult  for  the  proprietor  to  inspect 
the  gain  and  loss  statement,  and,  being  conver- 
sant with  all  the  facts,  he  will  be  able  to  determine 
approximately  the  true  amount  of  gain  or  loss. 

When  the  Trial  Balance  has  been  completed 
and  proved,  the  farmer  may  cast  up  his  assets 
and  liabilities  in  the  following  form: 

Balance  Sheet 
Assets — 

Cash $1,389  69 

Teams 810  00 

Farm  Tools 396  00 

Live  Stock 570  00 

1901  Wheat  Field 52  50 

John  Bryant 87  80 

$3,305  99 

Liabilities — 

John  Smith $25  75 

Farmer  (Net  Worth) 3,280  24 

$3,305  99 


CHAPTER  VI 

ACCOUNTS    WITH    PARTICULAR    FIELDS 
AND   CROPS 

Two  methods  of  determining  gain  or  loss  have  / 
already  been  set  forth.  The  one  simply  attempts 
to  note  values  of  property  possessed  at  the  be- 
ginning and  end  of  the  year.  The  difference  in 
these  inventories  shows  the  gross  gain  or  loss,  but 
from  them  it  cannot  be  determined  in  what  parti- 
cular undertaking  the  gain  or  the  loss  occurred. 
The  second  method,  which  is  more  elaborate, 
sets  forth  as  nearly  as  farm  conditions  will  per- 
mit, the  gain  or  loss  in  each  subdivision.  A 
banker  may,  and  not  infrequently  does,  estimate 
his  securities  at  more  than  they  are  worth.  That 
is,  he  inventories  them  at  face  value  when  they 
are  really  at  a  discount,  or  entirely  valueless.  In 
a  similar  way,  a  farmer  may  inventory  a  horse  at 
$500  when  it  really  is  worth  only  $150,  and  will 
not  sell  for  more  than  that.  It  will  be  seen  that 
in  order  to  determine  gain  or  loss  with  any  degree 
of  accuracy  not  only  must  the  accounts  be  kept 
correctly,  but  the  best  of  judgment  must  be  exer- 
cised in  valuing  the  assets  at  the  beginning  and 

(82) 


A    Third  Method   of  Accounting  83 

the  end  of  the  year.  A  study  of  the  markets 
develops  judgment  as  to  values. 

The  third  method  of  keeping  accounts,  described 
in  the  following  pages,  also  requires  good  judg- 
ment and  a  clear  understanding  of  values  and  of 
the  business  carried  on.  In  this,  as  in  the  former 
methods,  an  inventory  should  be  taken  both  at 
the  beginning  and  the  end  of  the  year.  Let  it  be 
supposed  that  there  is  doubt  as  to  the  relative 
profits  of  the  wheat,  oat  and  corn  crops.  The 
previous  account  shows  large  profit  in  raising 
wheat  and  loss  in  raising  oats,  and  this  is  valua- 
ble information,  but  it  may  not  be  convenient  for 
every  one  to  keep  as  detailed  accounts  as  are 
shown  by  the  second  method,  Chapters  II  and 
III.  So  a  modified  method  of  accounting  is 
presented  below.  If  the  first  method  be  adopted 
there  is  no  means  of  knowing  the  relative 
profits  of  the  different  crops  or  undertakings. 
This  third  method  is  an  attempt  to  combine  a 
part  of  the  two  methods  already  given  in  a  sim- 
ple and  fairly  accurate  way,  the  purpose  being 
to  discover  which  of  a  few  particular  crops  or 
undertakings  give  best  results. 

Let  it  be  supposed  that  it  is  desirable  to  learn 
the  cost  of  producing  a  bushel  of  wheat,  a  bushel 
of  corn  and  a  bushel  of  oats.  First,  establish  a 
fair  wage  for  man  and  team,  including  use  of 
tools,    which   will   be   simpler  than  to    make   a 


84  The   Farmer's   Business  Handbook 

separate  charge  for  their  use  at  the  end  of  the 
transaction.      In  many  cases  ten  cents  for  man 
and  fifteen  cents  for  team  per  hour,  including  use 
of  tools,  •will  be  approximately  correct.     Provide 
a  few  work  reports  (time  books) ,  and  a  few  sheets 
of  foolscap  paper  or  a  small  blank  book.     At  the 
close  of  each  day,  when  the  men  and  the  teams 
have  been  engaged  in  the  wheat,  oat  or  corn  fields, 
note  on  their  respective  work  reports  the  actual 
number   of    hours    devoted    to    each    crop.      In 
the   blank  book  open  three   accounts,   one  with 
each  crop,  and  debit  them  respectively  with  seed, 
commercial    fertilizers,    threshing    bill    and    any 
other  debit  items  which  are  not  recorded  in  the 
work  reports.     For  manures,  see  page  79.     All  of 
these  accounts  may  be  kept  in  single-entry  form. 
"When  the  grain  is  threshed,  or  the  crop  is  in 
such  form  that  a  price  can  be  placed  on  the  har- 
vested crop,  put  a  just  value  on  such  products 
and  from  such  value  deduct  the  cost  as  deter- 
mined by  the  sum  totals  of  the   entries   in   the 
work  reports  and  blotter.     If  the  value  of  each 
crop  exceeds  the  debtor  charges  against  it,  the 
difference  will  represent  the  value  of  the  use  of 
the  land  and  profits.      When  the  value  is  sub- 
tracted from  the  debtor  charges,  the  profits  will 
be   shown.      "We   may   now,    also,   compare    the 
profits   as  between  the  different   kinds  of   crops 
with  which  accounts  have  been  kept. 


Work   Report 


85 


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86 


The   Farmer's   Business   Handbook 


BLOTTER 
1900  Winter  Wheat  Field — Five  Ackes 


Sept. 


8  bushels  seed  wheat 

500  pounds  fertilizer  

Threshing  150  bushels  wheat,  at  4  cents. 

Board  of  threshers  and  horses 

Add  labor  from  work  report 

Cost  per  acre  (provisionally) $13.80. 

Cost  per  bushel  ( excluding  rental ) . .      .46 . 

Add  rent  of  land 

Total  cost  

Cost  per  bushel  (including  rental ) . .  $0. 593 
150  bushels  of  wheat  (a)  90  cents  per  bus. 

Profit  

Straw  ( see  page  79) 


$8  00 
8  80 
6  00 
2  50 

43  70 

$20  00 

$135  00 

$69  00 


89  00 


46  00 


No  account  has  been  taken  of  the  value  of  the 
straw  in  this  case.  It  might  well  offset  the  value 
of  the  barn  manures  applied,  or  the  value  might 
be  added  to  the  profits  of  the  grain,  as  it  has 
been  in  the  corn  field. 


1901 


Oat  Field  —  Five  Acres 


April 
Aug. 


10  bushels  seed  oats , 

Threshing  200  bushels  of  oats,  at  2%  cents 

Board  of  threshers  and  horses 

Add  labor  from  work  report 

Cost  per  acre $6.16  . 

Cost  per  bushel  (without  rental) . .     .154. 
Add  rent  of  land 

Cost  per  bushel  (including  rental)$0.254. 
200  bushels  of  oats,  at  30  cents  per  bushel 

Profit 

Straw  (?) 


$3  50 
5  00 
2  00 

20  30 


$20  00 


$60  00 


$30  80 

50  80 
9  20 


Relative  Profits 


87 


1901 


Corn  Field  — Five  Acres 


May 


1  bushel  seed  corn 

Add  labor  from  work  report 

Cost  per  acre $8.15  ., 

Cost  per  bushel  ( excluding  rental ) .  .232 . . 
Add  rent  of  land 

Cost  per  bushel  (including  rental). $0.303. . 
200  bushels  of  corn,  at  35  cents  per  bushel 
8  tons  of  stalks,  at  $4  perton 

Profit 


$1  00 
39  65 


$20  00 


$70  00 
32  00 


$40  65 


60  65 


102  00 


41  35 


It  will  be  seen  by  the  above  accounts  that  five 
acres,  when  used  for  growing  oats,  produced  less 
profit  than  five  acres  used  for  growing  either 
wheat  or  corn.  Another  year  the  oat  field  might 
make  a  better  showing;  therefore  accounts  should 
be  kept  for  several  consecutive  years,  until  the 
average  relative  gain  and  loss  is  definitely  de- 
termined. Account  may  be  taken  of  straw  and 
stover,  because  these  coarse  products  have  some 
value  in  all  sections  of  the  country.  In  the  ac- 
counts with  wheat  and  oat  field,  no  credit  has 
been  given  for  straw,  while  in  the  account  with 
corn  field  the  stover  has  been  credited.  If  the 
straw  is  credited,  it  will  reduce  the  cost  per 
bushel  of  the  wheat  and  oats.  As  has  been  said 
before,  sometimes  the  straw  is  offset  against  the 
barn  manures  which  have  been  applied,  and  not 
infrequently  this  is  the  simplest  way  to  avoid 
uncertain  estimates — that  of  the  value  of  straw 


88  The   Farmer's   Business  Handbook 

and  the  cost  and  value  of  manures  applied.  What- 
ever way  this  subject  is  treated  there  are  enough 
factors  revealed  in  the  accounts  to  clear  the  un- 
derstanding, improve  the  judgment  and  lead  to 
such  changes  as  are  likely  to  result  in  more  liberal 
reward. 

ACCOUNTS  WITH  GREENHOUSES 

Accounts  should  not  only  be  kept  by  farmers 
with  the  various  crops  raised  and  the  several 
classes  of  animals  reared,  but  men  engaged  in 
floriculture  and  fruit-growing  should  determine 
which  of  the  various  minor  undertakings  produces 
profit  and  which  produces  loss. 

The  horticulturist  may  estimate,  with  some  de- 
gree of  accuracy,  the  total  profits  or  losses  at 
the  end  of  the  year,  if  he  has  had  enterprise 
enough  to  value  the  plant  at  the  beginning  and 
end  of  the  year,  and  has  taken  account  of  the 
depreciation,  and  has  included  cash  on  hand  and 
bills  receivable  and  bills  payable.  But  all  this 
will  give  no  data  by  which  the  profits  or  losses 
of  any  particular  branch  of  his  undertaking  may 
be  determined.  One  forcing -house  in  which  a 
certain  class  of  plants  is  raised  may  be  yielding  a 
hundred  per  cent  profit,  while  another  results  in 
a  loss  of  twenty- five  per  cent.  In  the  dairy,  it 
is  often  found  that  one -half  the  cows  are  kept 
at  a   satisfactory  profit,   one- fourth   simply  pay 


Accounts   with    One    Greenhouse  89 

for  board  and  care,  while  one -fourth  are  kept  at 
a  ruinous  loss.  In  horticulture,  similar  conditions 
are  always  present,  and  the  losses  cannot  be 
surely  stopped  nor  the  gains  increased  most 
economically  unless  accounts  are  kept  somewhat 
in  detail  with  the  various  kinds  or  groups  of 
plants. 

Before  proceeding  to  details,  it  may  be  said 
that  too  much  bookkeeping  should  not  be  under- 
taken at  first.  Take  a  single  forcing-house  or 
greenhouse  to  start  with,  and,  as  the  judgment 
develops  and  the  art  of  keeping  accounts  is  mas- 
tered, open  accounts  with  other  branches  of  the 
business,  and  finally  the  gains  or  losses  of  each 
subdivision  of  the  business,  as  well  as  the  total 
profits  or  losses,  will  be  revealed. 

Enough  has  been  said  in  previous  chapters  re- 
specting the  necessity  of  keeping  oneself  fully 
and  promptly  informed  as  to  the  financial  suc- 
cess or  failure  of  the  business  as  a  whole,  or 
any  branch  thereof,  and  as  to  the  educational 
value  of  accounts  ;  therefore,  we  may,  without 
further  discussion,  outline  a  plan  for  keeping 
simple  accounts  with  one  forcing-house,  or  more, 
in  which  lettuce  is  grown  in  the  fall  and  winter, 
and  cucumbers  in  the  spring. 

A  good  time  to  take  the  inventory  and  begin 
these  accounts  is  about  September  1,  although  this 
should  be  governed  by  climatic  conditions  and  the 


90  The   Farmer's   Business   Handbook 

markets.  First,  value  the  house;  second,  the  tools 
and  equipment;  third,  the  heater,  if  the  house  has 
a  separate  one.  All  this  will  be  charged  on  the 
debit  side  of  the  account  when  first  opened.  If 
the  house  is  one  of  several  which  are  warmed 
from  a  common  plant,  then  inventory  the  heat- 
ing plant  with  its  equipment,  and  also  the  coal 
on  hand,  if  any,  and  open  a  separate  account 
with  the  heating  plant.  As  the  year  goes  on, 
this  inventory  will  be  followed  by  debit  items 
which  will  set  forth  fully  the  cost  of  coal,  labor 
and  sundries.  At  the  end  of  the  year,  the  heat- 
ing plant  is  again  valued,  and  the  amount  placed 
on  the  credit  side  of  the  account.  The  differ- 
ence between  the  debit  and  credit  sides  will  show 
the  cost  of  the  heating  for  the  year.  Then  an 
estimate  is  made  of  the  number  of  square  feet 
of  glass  in  the  various  houses.  Knowing  this, 
the  accountant  will  be  able  to  charge  to  the  one 
house  with  which  accounts  are  being  kept  the 
just  proportion  of  the  cost  of  heating  all  the 
houses.  It  will  be  seen  that  in  this  case  ac- 
counts must  not  only  be  kept  with  the  forcing- 
house  proper,  but  with  the  heating  plant  as 
well.  In  any  case,  it  is  a  good  plan  to  de- 
termine the  cost  of  the  heating  for  either  one 
house  or  all  the  houses,  because  it  is  a  start 
toward  learning  the  financial  end  of  the  business. 
When  the  total  cost  of  heating  an  establishment 


Records   Diminish   the   Expense  91 

is  recorded  in  cold  figures,  effort  is  likely  to 
be  made  to  reduce  such  cost,  whereas,  if  nothing 
is  known  as  to  the  expense  of  running  the  heater, 
the  highest  economy  is  not  likely  to  be  practiced. 
The  house,  of  course,  will  have  to  be  debited  not 
only  with  the  cost  of  the  heating,  but  with  seed, 
labor  and  tools,  if  any  are  supplied.  The  day- 
book should  be  a  real  day-book,  and  not  a  week- 
book  ;  that  is,  all  debits  and  credits  should  be 
entered  on  the  day  on  which  they  occur.  The 
accounts  should  be  posted  to  the  ledger  as  often 
as  once  a  month.     Once  a  week  is  better. 

The  accounts  that  are  posted  in  the  ledger  come 
from  two  sources  :  the  day-book,  and  the  work 
reports.  As  the  work  reports  have  been  fully 
explained  in  a  previous  chapter,  it  will  not  be 
necessary  to  explain  them  again.  It  should  be 
observed,  however,  that,  if  the  attendant  in  the 
forcing-house  takes  care  of  more  than  one  house, 
or  does  other  work,  the  work  reports  should  show 
not  only  the  time  occupied  in  the  house  with 
which  the  account  is  kept  but  the  time  spent 
elsewhere,  although  only  the  time  spent  in  the 
one  house  is  posted  to  the  ledger.  It  requires 
but  little  care  for  the  workman  to  observe  the 
number  of  hours  spent  in  any  particular  house 
or  houses,  and  the  time  spent  elsewhere,  of  which 
no  permanent  record  is  made. 

Before  giving  a  hypothetical  debit  and  credit 


92 


The   Farmer's   Business   Handbook 


1903 


Forcing-House  No.  1 


Dr. 


Sept.     1 

1 

"        6 

"        6 

"        6 

Oct.      2 


Nov. 


"      30 
Dec.    31 

1904 
Jan. 


Feb. 


5 

31 
6 

"        6 

"  28 
March  31 
April  30 
May  31 
June  30 
July    31 

"  31 
Aug.    31 

"      31 


To  value  of  forcing-house 

"  sundry  small  appliances 

"  2  pails  (D.  B.) 

"  50  feet  of  hose  ( D.  B. ) 

"  30  hours  of  labor  at  15  cts.  (W.  R.) 

"  fertilizers     and     prepared     earth 

(D.B.) 

"  40  hours'  labor  at  15  cts.  (W.  R.) 

"  fumigating  material  and  apparatus 

(D.B.) 

"  70  hours'  labor  at  15  cts 

"  84  hours'  labor  at  15  cts.  ( W.  R. ) . . 

"  insurance  for  one  vear  (D.  B.).... 

"  100  hours'  labor  at  15  cts.  (W.  R.) . 

"  sundry  small  supplies  (D.  B.) 

"  replacing  glass  (  D.  B. ) 

"  96  hours'  labor  at  15  cts.  (W.  R.) . . 

"  104  hours'  labor  at  15  cts 

"  92  hours'  labor  at  15  cts.  (W.  R.).. 

"  80  hours'  labor  at  15  cts.  (W.  R.).. 

"  74  hours'  labor  at  15  cts.  (W.  R. ).. 

"  60  hours'  labor  at  15  cts.  ( W.  R. ) . . 

"  bill  for  packing  boxes  (D.  B.) 

"  76  hours'  labor,  painting,etc.(W.R.) 

"  cost  of  heating  (D.  B.) 

Profit  and  loss  to  balance 


$1,000  00 

8  00 

1  00 

7  50 

4  50 

10  00 

6  00 

5  00 

10  50 

12  60 

15  00 

15  00 

5  80 

4  25 

14  40 

15  60 

13  80 

12  00 

11  10 

9  00 

21  00 

11  40 

65  00 

$1,278  45 

357  35 

$1,635  80 


ledger  account,  I  wish  to  emphasize  the  desira- 
bility of  keeping  the  day-book  or  blotter  in  such 
a  way  and  so  fully  that  each  item  may  be  identi- 
fied accurately  when  posted  to  the  ledger,  where, 
of  course,  the  items  may  be  abbreviated. 

In  the  ledger  account,  note  that  some  of  the 
charges  come  from  the  day-book  (D.  B.),  some 
from  the  work  reports  (W.  R.)»  and  some  from  the 


Forcing -house    Credit 


93 


1903 


Forcing -House  No.  1 


Cr. 


Dec. 

6 

By  10  doz.  heads  lettuce  at  $0.70  per  doz. 

$  7  00 

U 

7 

•«  45   "        "          «'      "      .60  "      " 

27  00 

a 

8 

t,  30    ii         a          ii       a       #65  a      tt 

19  50 

a 

11 

"  36    "         "          "       "       .70  "      " 

25  20 

a 

13 

a  20   "        "          '«      «'      .75  "      " 

15  00 

*< 

14 

11         g      11                .«                    <<             tt               QQ     <«            .< 

4  80 

a 

16 

"  50    "         "          "       "       .50  "      " 

25  00 

a 

18 

"  46    "         "          "       "       .55  "      " 

25  30 

a 

19 

it  u    a         it          u       ««       #5Q  '«      «« 

5  50 

a 

21 

<«  51    i<         a          «       ii        go  a      tt 

30  60 

1904 

Feb. 

17 

ii    7   ii        «          <«      <«      ,go  "      << 

5  60 

«« 

19 

"  20   "        "          "      "      .70  "      " 

14  00 

n 

21 

ii  10    .«         <<          «<       •<       .70  "      '« 

7  00 

n 

22 

"  70    "         ««          "       "       .50  "      " 

35  00 

tt 

22 

ii  26    "         ««          <«       "       .60  '•      " 

15  60 

n 

25 

"  80    "         "          "       "       .48  "      " 

38  40 

It 

29 

"  20    "         "          "       ••       .60  "      " 

12  00 

April 

1 

"  100  cucumbers  at  10  cents  each  .... 

10  00 

tt 

3 

'•  150          "            "  11    "        "      .... 

16  50 

a 

5 

"    90          "            '«    9    "        "      

8  10 

tt 

7 

"  110          "            "    8    "        "      .... 

8  80 

II 

9 

«'  150          "            "    9     "         "       .... 

13  50 

<i 

12 

"     80          "            "    8     "         "       

And  so  on  for  a  period  of  about  four 
months  longer,  with  a  yield  of  about 

6  40 
350  00 

$725  80 
900  00 

Aug. 
it 

31 
31 

10  00 

$1,635  80 

inventories  made  at  the  beginning  and  end  of  the 
year.  The  last  inventory  is  placed  on  the  credit 
side  of  the  account  and  should  be  the  last  entry, 
unless  the  credits  are  less  than  the  debits,  in 
which  case  "profit  and  loss  to  balance"  would  be 
the  last  entry,  as  it  is  the  last  entry  on  the  debit 
side  of  the  present  account,  because  the  credits 
exceed  the  debits, — that  is,  there  has  been  less 


94  The   Farmer's   Business   Handbook 

paid  out  by  $357.35  than  has  been  received;  hence 
that  amount  is  entered  on  the  debit  side  to  balance. 

In  opening  the  account  with  house  No.  1,  at 
the  beginning  of  the  second  fiscal  year,  the  first 
debit  charge  would  be  "to  value  of  plant,  $900," 
followed  by  "supplies  on  hand,  $10." 

It  may  be  said  that  the  profit,  $357.35,  as  shown 
on  page  92,  is  not  very  large,  but  that  is  not  the 
point.  The  accounts,  as  set  forth,  are  to  illus- 
trate how  accounts  may  be  kept  easily  and  accu- 
rately by  an  untrained  bookkeeper.  If  there  are 
children  in  the  family,  of  suitable  age,  they 
should  be  required  to  keep  the  accounts,  subject 
to  the  supervision  of  father  or  mother. 

ACCOUNT  WITH  A  TEN -ACRE  APPLE  ORCHARD 

I  am  certain  that  it  would  be  both  pleasant  and 
valuable  if  the  cost  of  raising  an  orchard  up  to 
the  age  of  profitable  fruitfulness  could  be  known. 
It  is  here  assumed  that  after  apple  trees  have  been 
set  about  eight  years  they  will  produce  such  an 
amount  of  fruit  as  will  pay  for  care  of  trees  and 
soil  and  for  harvesting  and  marketing,  and  leave 
a  surplus  for  interest  on  investment  and  a  small 
profit  the  ninth  year,  with  steadily  increasing 
profit  thereafter  until  the  trees  begin  to  fail  by 
reason  of  age. '  Therefore,  the  account  is  closed 
at  the  end  of  eight  years,  at  which  time  the  cost 


Orchard   Account  95 

of  the  orchard,  in  this  instance,  has  been 
$1,278.16,  or  $127.82  per  acre,  including  the 
land,  or  $77.82  per  acre  for  the  trees,  tillage,  etc. 
over  and  above  the  cost  of  the  land.  The  cost 
of  the  crops  planted  in  the  intervals  and  the 
amount  received  for  them  is  separated  from  the 
investment  account.  Here  again  it  should  be 
remembered  that  a  real  account  may  not,  and 
probably  will  not,  exactly  duplicate  a  single  item 
given  in  the  account  set  forth  below;  but  this 
account  explains  the  method. 

The  ledger  account  is  kept  in  a  somewhat  differ- 
ent form  from  the  accounts  in  a  previous  chapter, 
and  from  that  for  the  forcing-house.  Really 
two  accounts  are  carried  on  the  debit  side  of  the 
ledger,  one  with  the  interval  or  harvest  crop, 
and  one  with  orchard  proper,  or  with  the  realty. 
At  the  end  of  each  year  the  profit  or  loss  of  the 
interval  crop  is  easily  ascertainable,  and  also  the 
amount  invested  in  land  and  trees,  that  is,  in  the 
realty.  The  day-book,  the  work  reports  and 
the  ledger  would  in  practice  show  more  items 
than  are  set  forth  on  the  debit  side  and  far 
more  than  are  recorded  on  the  credit  side.  A 
single  year  would  probably  require  more  space 
in  the  ledger  than  is  here  given  to  the  eight 
years. 

It  will  be  noted  that  the  fertilizers  are  charged 
to   the   harvest   or   interval   crop   and  the  seeds 


96  The   Farmer's   Business   Handbook 

and  sowing  of  the  cover-crop  to  the  investment 
account,  in  the  second  column.  This  may  not 
be  a  perfect  division  of  the  expenses  incurred  for 
maintaining  the  fertility  of  the  orchard  and  for 
producing  the  interval  crop,  but  if  one-half  of 
the  expense  of  fertilizers  and  cover-crops  be 
charged  to  interval  crop  and  one-half  to  invest- 
ment, it  will  complicate  the  accounts  and  prob- 
ably be  no  more  accurate. 

In  the  account  with  the  forcing-house  and  with 
the  orchard  it  may  be  most  convenient  to  record 
all  the  accounts,  except  the  labor  account,  daily 
in  the  ledger,  thus  avoiding  posting.  At  the  end 
of  the  month  the  work  report  or  reports  are 
footed  and  the  amounts  posted  to  the  ledger  on 
the  debit  side.  By  this  method  the  day-book  is 
dispensed  with.  The  ledger,  to  all  intents  and 
purposes,  becomes  the  journal.  In  the  accounts 
set  forth  in  the  preceding  chapters  the  journal 
has  been  dispensed  with;  here  we  dispense  with 
both  ledger  and  day-book.  At  the  end  of  each 
month  the  debits  and  credits  should  be  added 
and  the  totals  placed  at  the  foot  of  the  columns. 
This  will  show,  month  by  month,  the  amount  of 
the  running  expenses  and  the  income,  and  give 
timely  and  valuable  information  as  to  the  monthly 
financial  standing  of  the  undertaking.  In  these 
tentative  accounts  it  may  be  more  convenient  for 
the  farmer  to  keep  single -entry  than  double -entry. 


Orchard   Account  97 

It  will  be  noticed  that  the  credits  of  the  har- 
vest crop  are  less  than  the  debits  by  $30.50.  If 
this  loss  on  harvest  crops  should  be  great,  the 
amount  of  such  loss  should  be  added  to  the  cost 
of  raising  the  orchard.  In  this  case  the  harvest 
crop  so  nearly  balances  that  it  seems  unnecessary 
to  carry  it  to  the  orchard  or  investment  account. 
However,  it  is  readily  seen  that  if  it  were  carried 
to  that  account  it  would  increase  the  cost  of  the 
orchard  $3.05  per  acre. 

Having  found  the  total  cost  of  maintaining 
the  orchard,  the  cost  per  tree  can  be  easily  found. 
If  there  are  one  hundred  Greenings,  eighty 
Baldwins  and  seventy  Northern  Spys,  the  rela- 
tive profits  of  each  variety  can  also  be  found  by 
noting  the  amounts  received  for  the  several  varie- 
ties of  fruit  and  striking  a  balance  between  these 
receipts  and  the  expenditures  for  maintenance. 
With  a  little  additional  attention  not  only  the 
relative  profits  of  the  separate  varieties  to  the 
orchard  as  a  whole,  but  also  the  profit  of  each 
tree,  can  be  determined.  It  is  assumed  that 
the  cost  of  maintenance  for  each  variety  and 
each  tree  is  proportionally  the  same.  If  accounts 
were  kept  in  detail  with  a  few  orchards  in  a 
locality,  the  best  commercial  variety  for  that 
locality  would  be  revealed  beyond  a  doubt;  and, 
what  would  be  of  more  value,  there  would  be 
substitution  of  facts  for  guess-work. 


98 


The  Farmer's  Business  Handbook 


Orchard 


Dr. 


Harvest  crop    Orchard 


Sept.  1 


Sept.  1 


Sept.  1 


Sept.  1 


Sept.  1 


1903 

Ten  acres  of  land  at  $50 

400  apple  trees  at  $12.50 

Fitting  land  at  $5  per  acre 

Setting  trees 

Seeds,  plants  and  planting 

Fertilizers 

Seeds  for  cover-crops 

Plowing,  tillage  and  harvesting. . 

Care  of  trees 

Interest  on  $500,  at  5  per  cent... 

1904 

Seeds,  plants  and  planting 

Plowing,  tillage  and  harvesting. . 

Fertilizers 

Seeds  and  plants  for  cover-crops 

Care  of  trees 

Interest  on  $573,  at  5  per  cent . . . 

1905 

Seeds,  plants  and  planting 

Plowing,  tillage  and  harvesting  . 

Fertilizers 

Seeds  and  plants  for  cover-crops 

Care  of  trees 

Interest  on  $627.65,  at  5  per  cent. 

1906 

Plowing,  etc 

Fertilizers 

Seeds 

Seeds  and  plants  for  cover-crops 

Care  of  trees 

Interest  on  $687.03,  at  5  per  cent 

1907 

Seeds  and  planting 

Plowing,  tillage  and  harvesting  . 

Fertilizers 

Seeds  and  plants  for  cover-crops 

Care  of  trees 

Interest  on  $755.88,  at  5  per  cent. 

Amount  carried  forward. . . . 


$30  00 
20  00 

50  00 


$100  00 

30  CO 
50  00 
20  00 


$200  00 

25  00 
55  00 
20  00 


$300  00 

24  00 
54  50 
26  00 


$404  50 

22  00 
51  00 
32  00 


$509  50 


Orchard  Debits 


99 


Orchard 


Dr.      Harvest  Crop    Orchard 


Sept.  1 


Sept.  1 


Sept.  1 


Amount  brought  forward. 


1908 


Seeds  and  planting 

Plowing,  tillage  and  harvesting  . 

Fertilizers 

Seeds  and  plants  for  cover-crops 

Care  of  trees 

Interest  on  $838.67,  at  5  per  cent. 

1909 

Seeds  and  planting 

Plowing,  tillage  and  harvesting  . , 

Fertilizers 

Seeds  and  plants  for  cover-crops  , 

Care  of  trees 

Interest  on  $931.60,  at  5  per  cent. 


1910 

Seeds  and  planting 

Plowing,  tillage  and  harvesting  . . . 

Fertilizers 

Seeds  and  plants  for  cover-crops  . . 

Care  of  trees 

Interest  on  $1,029.68,  at  5  per  cent. 


$509  50 


26  00 
54  50 
38  00 


$628  00 

21  00 
52  50 
40  00 


$741  50 

20  00 
48  00 
50  00 


$859  50 


$968  67 


26  00 
25  00 
41  93 


$1,061  60 


30  00 
21  50 
46  58 


$1,159  68 


32  00 
35  00 
51  48 

$1,278  16 


100 


The  Farmer's  Business  Handbook 


ORCHARD          Cr.                       Harvest  crop 

Aug. 

By  sundry  products  . 
<<         <<              << 

By  sundry  products  . 

14               II                        << 

By  sundry  products  . 
ii         (<              << 

By  sundry  products  . 
<<         ii              << 
<<         <<              <i 

By  sundry  products  . 
<<         <•             << 

By  sundry  products  . 
<i         <<             ii 

By  sundry  products 
ii         ii              ii 

By  sundry  products  . 

ii               ii                       n 
ii            II                   II 
II            <<                  II 

Profit  and  lots  to 

1903 

$10  00 

Sept. 

115  00 

June 

1904 

25  00 

Sept. 

96  00 

June 

1905 

25  00 

Oct. 

90  00 

July 

1906 

15  00 

Aug. 

28  00 

Oct. 

76  00 

July 

1907 

40  00 

Sept. 

80  00 

June 

1908 

32  00 

Oct. 

66  00 

July 

1909 

25  00 

Sept. 

60  00 

June 

1910 

10  00 

July 
Aug. 
Sept. 

5  00 

16  00 

15  00 

$829  00 
30  50 

$859  50 

CHAPTER  VII 

ACCOUNTS    WITH   ANIMALS 

It  is  difficult  to  keep  a  complete  book  account 
with  animals,  because  there  are  so  many  fluctua- 
ting, indefinite  and  unpredictable  factors  concerned 
in  the  feeding  of  the  animal,  in  its  products 
and  in  its  chances  of  longevity.  However,  expe- 
rience has  enabled  us  to  reduce  some  of  these 
items  to  fairly  uniform  rules  of  practice.  It  is 
hoped  that  the  following  advice  is  definite  enough 
to  be  useful  to  the  careful  farmer. 

MILK  ACCOUNTS 

The  following  form  indicates  how  the  daily 
yield  of  milk  may  be  recorded  accurately  and 
quickly.  It  is  a  copy  of  an  actual  record  of  an 
entire  mixed  herd  of  cows  of  all  ages  and  in 
all  stages  of  lactation,  mostly  far  advanced  in 
the  milk  period.  A  spring  balance,  which  can 
be  quickly  adjusted  so  as  to  eliminate  the  tare 
or  weight  of  the  pail,  hangs  near  the  place  where 
the  milk  is  to  be  strained  and  recorded.  Care  is 
taken  to  have  the  pails  uniform  in  weight.     The 

(101) 


102  The  Farmer's  Business  Handbook 

weight  of  the  heaviest  one  is  determined,  and 
then  the  lighter  ones  are  brought  up  to  this 
weight  by  attaching  small  masses  of  solder  to 
the  bottoms,  also  protecting  them  from  wear.  It 
is  not  unusual  to  find  that  one  cow  is  producing 
twice  as  much  milk  as  another  in  the  same 
herd  and,  while  the  former  may  consume  more 
food  than  the  latter,  the  care-taker  knows,  now 
that  he  has  taken  account  of  the  respective 
yearly  production  of  the  cows,  that  the  one  is 
profitable  and  that  the  other  is  kept  at  a  loss; 
although,  without  weighing  the  food  consumed 
and  determining  the  total  butter -fats,  he  may 
not  be  able  to  determine  the  exact  profits  arising 
from  the  one  or  the  losses  from  the  other.  The 
care-taker's  judgment  cannot  be  trusted  as  to 
the  total  yearly  production  of  each  cow  in  the 
herd.  He  must  weigh  and  record  the  milk  before 
he  begins  that  never-to-be-neglected  yearly  pro- 
cess of  "weeding- out."  If  the  herd  is  to  be  im- 
proved rapidly,  not  only  should  the  daily  and 
yearly  production  of  milk  of  each  cow  be  known, 
but  the  yearly  production  of  butter-fats,  and, 
approximately,  the  amount  and  cost  of  each  cow's 
food. 

To  the  dairyman  who  lays  great  stress  on  push- 
ing his  work,  and  who  tries  to  get  on  with  the 
fewest  possible  workmen,  the  daily  weighing  and 
recording  of  each  cow's  food  appears  to  be  not 


A  Daily   Milk   Record 


103 


only  a  great  task,  but  time  thrown  away.  But, 
if  the  weeding  out  is  to  be  done  intelligently 
there  is  no  other  way  except  to  keep  an  account 
with  each  cow.  The  weighing  of  the  grain  or 
meal  ration  takes  but  little  time.  The  weighing 
of  the  hay  is  somewhat  more  difficult.  However, 
if  suitable  appliances  are  at  hand  (see  p.  110)  a 
workman  will  weigh  the  grain  and  hay  for  a  herd 
of  twenty  cows  in  one -half  hour,  or  at  a  cost 
of  $10  for  two  hundred  days.  The  information 
secured  would  be  likely  to  result  in  saving  this 
amount  in  the  discarding  of  one  unprofitable  cow. 


Daily  Milk  Eeport  for  July  2,  1901 

Pounds  and  tenth-pounds 


Name 

Morn. 

Even. 

Total 

Name 

Morn. 

Even. 

Total 

Ada 

Brought 

forw'd 

Kate 

135 

115 

250 

Belle 

11.7 

8.6 

20.3 

Belva 

Bertha  . . . 

11.4 
4.5 
9.4 
13.2 
12.2 
9.3 
5.3 
7.8 

10 
5 

7.8 
6.9 

10.6 
9 

5.5 
7.4 

21.4 
9.5 
17.2 
20.1 
22.8 
18.3 
10.8 
15.2 

Madge. .. 

Celia  , 
Chloe 

Meda .... 

13 

13.5 

26.5 

Clover 

Mona 

9 

8.9 

17.9 

Dinah  

Eva 

Patty 

Peach  . . . 
Polly    ... 

Rita 

15.9 
11.5 
12.7 
19.2 
15 
9.5 

15.3 
10.7 
12 
15.1 
13 
9 

31.2 
22.2 
24.7 

Fan 

34.3 

28 

Garnet 

14.4 

10.5 

24.9 

18.5 

Hilda 
Ida 

11.3 

12 

11.5 
10.2 

22.8 
22.2 

Stella.... 
Tilda   ... 

Total  for 
the  day 

10.4 

15 

11.8 

13.3 
12.3 
10.1 

23.7 
27.3 
21.9 

12.5 

12 

24.5 

278 

248 

forw'd 

135 

115 

250 

526.2 

104 


The  Farmer's   Business   Handbook 


Milk  Report  for  the  Week  Beginning  July  2,  1902 

Founds  and  tenth-pounds 


Name 


Sun. 


Mon. 


Tues. 


Wed. 


Thur. 


Fri. 


Sat. 


Totals 


M™-  {p.S: 


Dinah 


Fan 


Hilda. 


clover{p.M: 

/A.M. 
\p.M. 

/A.M. 
\P.M. 

/A.M. 
\P.M, 

Id....  {-»; 

**»•■{$£ 
«*■■  {JS 

Peach.  <fA,M 


11.7 
10.2 


13.2 
7.4 


11.3 
10.6 


12 
10.2 


12.5 
12 


13 
13.6 


11.5 
10.7 


11.6 
9.8 


12 
8.7 


11.4 
9 


11.2 
9.4 


11.4 
9.2 


11.6 
9.1 


12.8 
7.5 


13.6 
8 


13.4 
6.9 


9.3 
9 


12.7 
7.7 


9.5 
7.3 


13.3 
8.2 


9.2 
8 


13 

6.8 


8.9 
7.7 


11.5 
10.8 


12.4 
9.6 


11.9 
11.6 


13.5 
12.7 


11.8 
11 


11.9 
10 


12.2 
11.3 


12.9 
13.1 


11.2 
10.9 


11.8 
11.2 


12.3 
9.8 


12 
11.7 


13.2 
13 


12 
10.6 


12.2 
10.7 


12.6 
10.3 


12.4 
10.9 


12.8 
12.7 


11.6 
11.2 


11.9 
11 


11.8 
9.3 


12.6 
11.2 


13.4 
13.2 


11.4 
10.4 


11.8 
11.3 


12.2 
9.9 


11.8 
11.4 


12.9 
12.8 


12.2 
11.3 


159.9 


158.5 


157.8 


176.6 


175.2 


175.5 


174.7 


80.9 
65.4 


92 
52.5 


36.9 
32 


82.5 
75.6 


85.2 
69.1 


85.4 
80.1 


91.7 
91.1 


81.7 
76.1 


146.3 

144.5 
68.9 

158.1 

154.3 

165.5 

182.8 

-  157.8 
1178.2 


If  such  records  are  made  once  a  week  or  twice 
a  month  throughout  the  year,  a  fairly  correct 
estimate  of  the  annual  yield  of  each  cow  may 
be  secured.  However,  it  is  so  little  work  to 
weigh  every  day's  milk,  and  such  a  great  satis- 
faction to  know  the  exact  amount  produced,  as. 


Keeping   Accounts   with  Milk  105 

to  justify  the  keeping  of  complete  accounts  with 
each  cow. 

Just  how  much  pains  should  be  taken  to  de- 
termine not  only  the  amount  of  milk  produced, 
but  the  amount  of  food  consumed  and  the  amount 
of  butter -fats  produced  by  each  cow  depends  on 
circumstances.  It  would  not  be  expensive  nor 
irksome  during  the  winter  to  weigh,  for  one  day 
or  one  week  each  month,  the  ration  of  each  cow. 
If  the  milk  is  to  be  used  for  the  manufacture  of 
cheese  or  butter,  then  the  total  production  of 
butter -fats  of  each  cow  should  be  ascertained, 
for  without  such  knowledge  the  judgment  is  likely 
to  be  led  astray  if  only  quantity  is  considered. 
Since  the  butter- fats  in  milk  indicate  so  nearly 
its  true  value,  no  account  is  usually  taken  of  the 
slightly  varying  proportions  of  milk  sugar  and 
casein.  When  milk  is  produced  for  city  con- 
sumption little  attention  is  paid  to  the  percentage 
of  butter- fats  provided  it  does  not  fall  below 
3  per  cent,  the  minimum  legal  standard  in 
New  York.  It  is  to  be  hoped  that  the  day  may 
not  be  far  distant  when  both  milk  and  cream 
will  be  sold  in  the  city,  as  well  as  to  the  butter 
factory,  for  what  it  is, — that  is,  at  prices  corre- 
sponding to  the  percentage  of  butter- fats  which  it 
contains,  or,  in  other  words,  at  prices  correspond- 
ing to  its  value. 

In  large  herds,  the  preceding  form  of  record 


106  The  Farmer's  Business  Handbook 

will  be  found  to  be  better  than  one  which  pro- 
vides for  recording  the  yield  of  milk  for  a  month 
or  even  a  week.  This  record  for  the  day  can  be 
removed,  doubled  up  and  placed  in  a  locked 
box  provided  with  a  small  opening  in  the  lid. 
Once  each  week  or  month  the  daily  records  should 
be  posted  to  the  milk  ledger,  a  double  page  of 
which,  suitably  ruled,  should  be  devoted  to  each 
animal.  This  double  page  should  contain  the 
milk  record,  date  of  breeding,  calves  and  their 
sex,  what  disposition  is  made  of  them,  and  the 
pedigree  or  history  of  the  cow,— in  brief,  whether 
she  has  been  raised  or  bought,  is  full-blood,  or 
grade,  or  of  unknown  breeding. 

The  objection  to  a  monthly  milk  record- sheet, 
if  the  herd  is  at  all  large,  is  that  it  is  usually  hung 
or  nailed  on  the  wall,  often  where  the  light  is 
deficient.  Of  necessity,  it  is  too  large  to  be 
placed  on  a  shelf  near  a  window,  as  smaller 
daily  record  blanks  can  be.  With  the  blank  on 
the  shelf,  the  figures  can  be  recorded  legibly. 
On  the  large  monthly  record- sheet,  placed  on  the 
wall,  it  is  difficult  for  the  tyro  to  record  plainly. 
Then,  too,  the  record  becomes  blurred  and  soiled, 
and  the  record- sheet  is  too  cumbersome  for  con- 
venient filing.  All  original  records  should  be 
preserved  for  at  least  one  year.  A  weekly  record- 
blank  is  given  above,  and  serves  well  for  small 
herds.      On  the  first  form  is  recorded  the  yield  of 


Accounts   with  Milk  107 

each  cow  for  but  one  day.  The  total  record  of 
each  cow  for  the  week  should  be  placed  in  the 
right-hand  column  of  the  second  form,  and  the 
total  daily  record  of  all  cows  at  the  bottom. 
For  July  2,  the  first  day  on  which  the  record 
begins,  the  yield  of  milk  of  the  ten  cows  was 
159.9  pounds,  and  the  total  yield  of  all  the  cows 
for  the  week,  1178.2  pounds,  is  placed  at  the 
lower  right-hand  corner.  To  change  pounds  into 
quarts  multiply  by  .4649.  To  change  quarts  into 
pounds  multiply  by  2.15. 

Milk  that  is  rich  in  butter-fats  is  slightly  lighter 
than  milk  poor  in  butter-fats.  "Heavy"  cream 
is  lighter  than  "light"  cream.  The  term  "heavy," 
as  applied  to  cream,  means  that  it  is  thick  or 
contains  a  liberal  amount  of  butter- fats.  The 
designation  is  unfortunate,  as  to  some  the  term 
"heavy"  gives  the  impression  that  "rich"  cream 
weighs  more  than  poor  or  thin  cream,  whereas 
the  richer  the  cream  in  butter-fats,  the  lighter 
it  is. 

Suspend  in  the  stable  a  good  spring  balance, 
graduated  to  tenths  of  pounds.  Many  of  these 
balances  are  so  constructed  that  the  index  finger 
may  be  placed  at  0  when  the  empty  pail  is  hung 
on  the  hook,  hence  no  tare  will  have  to  be  taken 
out  when  the  milk  is  weighed.  This  supposes 
that  all  of  the  milk  pails  are  of  equal  weight. 
It   is   a    good    plan  to    have   a   standard- weight 


108  The   Farmer's   Business  Handbook 

pail.  Choose  one  of  the  heaviest  for  the  stand- 
ard, and  bring  the  lighter  pails  up  to  standard 
weight  by  having  solder  fastened  to  the  bot- 
tom in  three  places,  as  already  advised.  This 
solder  will  serve  as  flat,  miniature  legs,  and  will 
prolong  the  life  of  the  pail  by  protecting  the 
outside  of  the  bottom  from  wear  when  it  comes 
in  contact  with  the  floor. 

Balances  similar  to  those  described  are  used 
for  weighing  the  daily  food  of  each  cow.  The 
stable  should  be  provided  with  at  least  two  gal- 
vanized iron  pails  for  weighing  the  concentrated 
foods.  After  the  ration  is  weighed  it  can  be 
emptied  into  a  box  placed  in  front  of  the 
manger  ready  at  hand  at  the  next  feeding  time. 
A  standard  for  supporting  the  scales  completes 
the  outfit  for  handling  and  weighing  the  con- 
centrated foods. 

Near  the  hay-chute  suspend  the  spring  balances ; 
these  will  also  serve  for  weighing  the  hay.  The 
illustration  (page  110)  shows  a  convenient  appli- 
ance for  confining  the  hay  in  small  bundles.  One 
soon  learns  to  guess  very  closely  when  making 
up  the  bundle  of  ten  to  twelve  pounds.  The 
effort  should  be  to  make  the  bundle  a  little  too 
heavy  at  first.  If  too  heavy,  when  tested  by  the 
balances,  as  much  is  pulled  from  the  bundle  as 
will  reduce  it  to  the  desired  weight. 

True,  all  this  will  add  slightly  to  the  cost  of 


A   Dairy   Account  109 

running  the  dairy,  but  the  results  will  justify  the 
expenditure.  With  the  inventory,  work  reports, 
milk  and  food  records,  and  judgment  in  esti- 
mating the  value  of  the  use  of  the  plant,  and 
the  value  of  manure  and  bedding,  the  profit  or 
loss  can  be  determined  with  a  good  degree  of 
accuracy. 

The  following  statement  of  a  dairy  is  taken 
from  a  high-class  weekly  paper : 

Receipts 

Received  for  fat  cows  in  1901 $869  00 

Received  for  fat  calves  in  1901 176  11 

Received  for  milk 3,340  21 

Received  for  four  cows 185  00 

$4,560  32 

Expenditures 

Paid  for  feed  in  1901 $959  91 

Paid  for  cows  in  1901 1,379  51 

Freight  on  milk  to  Philadelphia  market 372  92 

Depreciation 154  40 

$2,871  74 

Profit $1,688  58 

Average  number  of  cows  for  the  year 27% 

Profit  per  cow $61  58 

Cost  of  keep  per  cow $34  90 

Amount  of  milk  per  cow 8,235  lbs. 

To  the  farmer  who  is  anxious  to  discover  the 
leaks  and  stop  them,  this  may  be  worse  than  no 
statement,  for  it  is  not  complete.  It  places  the 
profit  at  $1,688.58.     If  the  reader  has  followed 


110  The  Farmer's  Business  Handbook 

the  author  thus  far,  he  knows  that  this  statement 
does  not  represent  the  real  profit,  for  no  account 
whatever  is  taken  of  the  labor  of  men  and  teams, 
use  of  wagons,  cans,  pails,  etc.,  or  of  use  of 
buildings  and  their  depreciation ;  neither  was 
there  any  inventory  taken  at  the  beginning  or 
end  of  the  year.     Then,  too,  this  is  commercial 


Noose  of  wire  and  rope,  for  holding  a  small  bundle  of  hay  while  it 
is  being  weighed 

dairying.  The  cows  are  bought,  milked,  fat- 
tened and  sold;  hence  this  statement  gives  no 
help  to  the  dairyman  who  raises  most  of  the 
cows  and  the  feeds  consumed  by  them. 

POULTRY    ACCOUNTS 

In  a  similar  way  accounts  may  be  kept  with 
poultry  when  the  plant  is  of  such  size  as  to 
make  it  necessary  to  know  whether  the  business 
is  being  carried  on  at  a  profit  or  at  a  loss.     Self- 


Deceptions  in  Poultry   Keeping  111 

deception,  which  so  often  results  in  the  poul- 
try business,  leads  to  loss  and  disappointment. 
If  one  keeps  a  score  of  hens,  has  his  wife  feed 
them  from  the  refuse  of  kitchen  and  barn,  raises 
seventy-five  chickens,  charges  nothing  for  labor 
or  use  of  building,  no  accounts  are  necessary,  for 
the  lord  of  the  manor  can  figure  out  100  per 
cent  profit  as  he  finishes  the  breast  of  that  Ply- 
mouth Rock  chicken  on  Christmas  day.  But  it 
is  quite  another  thing  when  expensive  buildings 
are  erected,  hundreds  of  fowls  kept,  a  man  em- 
ployed throughout  the  year,  incubators  and  tons 
of  feeds  purchased.  In  such  cases  full  and  accu- 
rate accounts  are  indispensable  if  the  true  results 
of  the  undertaking  are  to  be  secured. 

The  method  outlined  for  determining  profit  and 
loss  in  the  dairy  and  in  the  fields  is  equally  appli- 
cable to  poultry.  In  no  other  branch  of  agricul- 
ture are  there  such  opportunities  for  "dead  heads" 
to  consume  profits  as  in  the  poultry  business.  It 
may  not  be  practicable  to  weigh  the  food  of  each 
hen  any  more  than  it  would  be  for  the  boarding- 
house  keeper  to  weigh  and  compute  the  value  of 
the  food  consumed  by  each  boarder.  But  the 
landlady  is  wiser  than  the  poultryman,  for  she 
looks  sharply  to  the  receipts,  while  the  poultryman 
usually  takes  no  accurate  note  of  either  expendi- 
tures or  receipts,  although  both  can  be  determined 
easily  and  cheaply. 


112  The  Farmers  Business   Handbook 

So  far  as  practicable,  the  food  should  be 
weighed  out  once  a  week.  It  is  hardly  practi- 
cable to  weigh  the  daily  rations  of  the  flock. 
Whenever  it  is  desired  to  close  the  account,  weigh 
back  whatever  food  remains  and  subtract  this 
amount  from  the  total.  Then,  set  a  price  on 
the  foods  used.  In  case  of  some  of  the  green 
foods,  which  are  of  comparatively  little  value, 
estimates  may  be  made.  Knowing  the  number 
of  eggs  or  chickens  raised  in  a  pen  or  flock,  it 
will  be  possible  to  determine  the  food  cost  of 
eggs  and  the  food  cost  of  chickens. 

The  time  of  the  care-taker,  whether  he  work 
full  or  partial  time,  should  be  noted  each  day  on 
a  work  report.  Having  secured  the  food  cost  and 
the  labor  cost  of  the  entire  poultry  department, 
estimate  the  value  of  the  use  of  the  plant.  A 
careful  account  of  receipts  and  expenditures  and  an 
inventory  of  stock  on  hand  at  the  beginning  and 
the  end  of  the  year  should  show,  approximately, 
the  profits  or  losses  of  the  poultry  department. 

Poultry  is  kept  for  one  of  two  purposes — pleas- 
ure or  profit.  If  it  is  maintained  for  the  latter, 
then  strict  accounts  should  be  kept.  If  they 
are  not  kept  the  enthusiast  almost  invariably 
deceives  himself.  He  believes  he  is  keeping 
poultry  at  a  profit,  whereas  a  careful  rendering 
of  debit  and  credit  might  show  a  loss,  and  the  loss 
will  hardly  compensate  for  the  enthusiasm. 


Egg  Record  113 

The  hens  are  usually  divided  into  pens  or  flocks 
of  twenty  to  fifty.  Different  pens  may  contain 
different  breeds,  or  fowls  of  different  ages.  An 
account  made  with  each  pen  is  likely  to  reveal  the 
pens  that  are  being  kept  at  a  loss  and  those 
that  are  being  kept  at  a  profit.  The  following 
memorandum  slip  will  be  found  convenient  for 
keeping  a  daily  record  of  egg  production. 
Enough  slips  can  be  printed  and  bound  in  a 
single  inexpensive  book  for  three  to  six  months. 
At  the  close  of  the  day  the  leaf  is  filled  out  and 
torn  off  and  deposited  in  a  box  similar  to  the 
one  described  on  page  106  for  holding  the  daily 
records  of  milk  production. 

February  2,  1902 
Observer,  Richard  Roe 

Record  op  Egg  Production  No. 

Pen  No.     1 

Pen  No.     2 

Pen  No.     3 

Pen  No.     4 

Pen  No.     5 

Pen  No.    6 

Pen  No.     7 

Pen  No.     8 

Pen  No.     9 

Pen  No.  10 

Pen  No.  11... 

Pen  No.  12 

Pen  No.  13 

Pen  No .  14 

Pen  No.  15 

Total 

H 


114  The   Farmer's   Business   Handbook 

The  daily  records  should  be  condensed  and 
recorded  in  a  book  from  time  to  time.  From 
the  foregoing  records  the  food  cost  of  egg  pro- 
duction is  secured.  An  account  should  also  be 
kept  of  chickens  sold  or  used.  The  eggs  and 
chickens  will  furnish  the  credits;  the  food,  the 
labor  and  use  of  plant,  the  debits.  But  these 
will  not  reveal  the  profit  or  loss  without  consid- 
ering the  inventory  at  the  beginning  and  end  of 
the  year. 

Neither  can  a  satisfactory  statement  of  profit 
or  loss  be  made  unless  care  and  judgment  are 
used  as  to  prices  in  taking  inventories  at  the  be- 
ginning and  the  end  of  the  year.  Because  a  few 
choice  birds  have  been  disposed  of  at  liberal 
prices,  the  tendency  is  to  place  too  high  a  value 
on  the  others. 

Let  it  be  supposed  that  the  accounts,  without 
the  inventories,  show  a  profit  of  $20.  This  is 
small,  but  when  the  inventories  are  taken  into 
account,  as  below,  the  profits  appear  to  be  more 
satisfactory : 

Value  of  poultry  August  1 ,  1901  $642  00 

Value  of  poultry  August  1,  1902 786  00 

Difference $144  00 

Add  profits  a9  above  20  00 

Total  profits $164  00 

In  this  case  $144  of  the  profits  have  been  used 


Food   and   Egg   Records 


115 


to  increase  the  number  of  fowls.  It  is  seen  that 
no  true  account  can  be  rendered  unless  inven- 
tories are  taken  and  figured  in  getting  profit  and 
loss. 

Weekly  Report  op  Food  and  Product,  Sunday,  June  29,  1902 
to  July  5,  1902 

The  number  of  eggs  is  entered  in  the  columns  for  each  day 


Sun. 

Mon. 

Tues. 

Wed. 

Thur. 

Fri. 

Sat. 

Total 

a 

=j 

Wheat 

r» 

o   ' 

0 

a 

■?. 

-'; 

a 

c 

■a 

o 

Fresh  ground 

A  - 
5 

Skim'd  milk 
Shells  or  grit 

p 
< 

o 

fa 

a  i 

o 

No.  (if  any)  hens  sick  during  week 

No.  (if  any)  hens  died  or  killed  during  week. 


The  above  record  is  true  and  correct  to  the  best  of  my  knowl- 
edge and  belief. 

Richard  Roe,  Feeder. 


11G  Tlie   Farmer's   Business  Handbook 

ACCOUNTS    WITH    RATIONS    OF    FARM    ANIMALS 

There  are  other  things  besides  those  found  in 
the  ledger  which  should  be  taken  account  of  in 
dealing  with  animals.  It  is  not  enough  to  note 
the  value  of  labor  and  food  expended  in  the 
stables,  for  if  no  attention  is  paid  to  the  charac- 
ter of  the  foods  there  may  be  loss  which  could 
be  changed  into  profit  by  a  more  judicious  com- 
pounding of  the  animal's  ration. 

For  instance,  the  milch  cow  does  better  when 
fed  a  ration  which  does  not  depart  widely  from 
1:5.4,  while  horses,  at  slow,  laborious  work,  should 
have  the  nutritive  ratio  widened  to  at  least  1:7, — 
that  is,  one  unit  of  digestible  proteids  to  seven 
units  of  carbohydrates,  including  the  vegetable 
fats  multiplied  by  2%.  It  is  evident  that  milch 
cows,  especially  in  the  corn  and  timothy  hay 
districts,  are  likely  to  be  fed  too  wide  a  ration, 
that  is,  one  which  contains  relatively  too  much 
carbohydrates  and  too  little  protein.  In  districts 
where  alfalfa  and  oats  are  the  chief  food  crops, 
the  work -horses  are  likely  to  be  fed  a  too  narrow 
ration — one  containing  relatively  too  much  pro- 
tein and  too  little  carbohydrates.  In  order  to 
give  opportunity  for  the  reader  to  take  account 
of  feeding  stuffs,  and  to  discover  how  to  feed 
domestic  animals  scientifically  and  economically, 
the  following  explanations  and  tables,  prepared 


Constituents   of  Animal   Bodies  117 

by  John  L.  Stone,*  investigator  and  instruc- 
tor in  the  College  of  Agriculture  of  Cornell 
University,  are  appended : 

Principles  of  Feeding. —  The  various  substances 
found  in  animal  bodies  may,  for  convenience,  bo 
grouped  under  four  heads:  (1)  water;  (2)  ash,  or 
mineral  matter;  (3)  fat;  (4)  nitrogenous  matter 
or  protein.  These  substances  occur  in  the  animal 
body  in  somewhat  varying  proportions,  depending 
upon  age,  condition,  treatment,  and  other  factors. 

Water  is  an  essential  constituent  of  the  animal 
body,  and  constitutes  from  40  to  60  per  cent  of 
its  live  weight.  Ash  occurs  mainly  in  the  bones 
and  constitutes  from  2  to  5  per  cent  of  the  live 
weight.  The  fat  occurs  in  greatly  varying  pro- 
portions, but  rarely  is  less  than  6  or  more  than 
30  per  cent.  All  those  substances  containing 
nitrogen  are  classed  as  protein.  They  constitute 
an  important  group,  of  which  washed  lean  meat 
and  the  white  of  egg  may  be  taken  as  types. 
Proteids  contain  about  16  per  cent  of  the  element 
nitrogen,  and  are  the  only  class  into  the  compo- 
sition of  which  this  element  enters.  All  the 
working  machinery  of  the  body,  such  as  flesh, 
skin,  bones,  hair,  internal  organs,  brain  and 
nerves,  contain  a  large  proportion  of  protein. 

Composition  of  Food  Materials. — The  same  four 


•Bull.  154,  Cornell  Exp.  Sta. 


118  The   Farmer's  Business  Handbook 

groups  of  substances  found  in  animal  bodies, 
viz.,  water,  ash,  fat  and  protein,  are  also  found 
in  the  food  that  animals  consume.  In  addition, 
the  food  of  herbivorous  animals  contains  a  class 
of  substances  called  carbohydrates. 

a.  Water. — All  food  stuffs,  no  matter  how  dry 
they  may  seem,  contain  a  considerable  amount 
of  water.  In  grains  and  dried  fodders,  it  ranges 
from  8  to  15  per  cent  of  the  material,  in  green 
forage  and  silage  it  is  about  80  per  cent,  while 
in  some  roots  it  amounts  to  90  per  cent.  While 
water  is  essential  to  animal  life  and  the  water 
in  the  food  fulfils  the  same  function  as  that  drunk 
by  the  animal,  we  do  not  value  food  materials 
for  the  water  they  contain,  and  computations  are 
based  upon  the  water -free  or  dry  matter. 

b.  Ash. — When  a  food  stuff  is  burned  till  the 
organic  matter  is  all  driven  off,  the  residue  is 
the  ash.  It  is  composed  largely  of  lime,  magne- 
sia, potash,  soda,  iron,  chlorine,  and  carbonic, 
sulfuric  and  phosphoric  acids.  The  ash  of  the 
food  is  the  source  of  mineral  matter  of  the 
animal  body,  and  as  such  is  of  great  importance. 
Ordinary  combinations  of  feeding  stuffs,  however, 
contain  an  abundant  supply  of  mineral  matter  for 
the  use  of  the  animal;  so  that  it  is  not  a  matter 
of  practical  concern  except  as  it  has  a  bearing 
on  the  mineral  elements  of  fertility  in  the  manure. 

c.  Fats. — This   group   embraces   the  materials 


Carbohydrates   and   Protein  119 

which  may  be  dissolved  from  a  feeding  stuff  by 
ether.  It  includes,  besides  the  true  fats,  wax 
and  coloring  matter.  Fat  in  the  food  may  be 
either  stored  in  the  body  as  fat,  or  burned  to  pro- 
duce heat  and  energy. 

d.  Carbohydrates. — This  term  includes  two 
groups:  (1)  nitrogen-free  extract,  such  as  starch, 
sugar,  gum,  etc.,  and  (2)  fiber,  or  the  woody  part 
of  plants.  The  former  are  rather  freely  digested, 
the  latter  much  less  so,  though  fulfilling  the  same 
function  to  the  extent  to  which  they  are  digested. 
The  carbohydrates  constitute  the  largest  part  of 
vegetable  foods.  They  are  not  stored  in  the  ani- 
mal body  as  such,  but  are  converted  into  fat  or 
used  (burned)  to  produce  heat  and  energy. 

Since  the  carbohydrates  and  fat  serve  nearly 
the  same  purpose  in  the  animal  economy,  they 
may,  for  convenience,  be  grouped  together.  Ex- 
periments, however,  have  shown  that  fat  is  about 
2/i  times  as  effective  as  a  food  as  are  the  carbo- 
hydrates. Hence  it  is  customary  to  multiply  the 
amount  of  fat  by  2%  to  reduce  it  to  a  "starch 
equivalent"  before  adding  it  to  the  amount  of 
the  carbohydrates. 

e.  Protein. — The  protein  of  foods,  like  that  of 
the  animal  body,  is  characterized  by  containing 
nitrogen.  It,  therefore,  is  frequently  termed 
"nitrogenous  matter."  The  term  "albumenoids" 
is  sometimes  used  to  designate  this  group,  though 


120  The   Farmer's   Business   Handbook 

it  more  correctly  implies  a  certain  class  of  protein 
substances.  The  function  of  protein  in  the  food 
is,  first  of  all,  to  build  up  and  repair  the  working 
machinery  of  the  body,  and  to  supply  protein 
for  the  production  of  milk,  wool,  etc.  No  other 
food  constituent  can  fulfil  this  function. 

The  importance  of  a  sufficient  supply  of  protein 
in  the  ration  is,  therefore,  apparent.  If  in  excess 
of  the  amount  required  to  build  up  and  repair 
the  waste  of  the  body  the  protein  may  be  con- 
verted into  fat  and  deposited  as  such  or  used  to 
produce  heat  and  energy.  Its  efficiency  for  these 
purposes  is  about  the  same  as  the  carbohydrates, 
but  as  it  is  usually  far  more  expensive  to  supply 
than  the  carbohydrates,  economy  would  dictate 
that  only  so  much  protein  should  be  supplied  to 
the  animal  as  will  suffice  to  repair  the  wastes  of 
the  animal  machinery  and  build  up  new  growth  in 
case  of  growing  animals,  or  for  the  production 
of  milk,  wool,  etc. 

Compounding  of  Bations. — a.  Nutritive  ratio. — 
Since  the  protein  on  the  one  hand  and  the  carbo- 
hydrates and  fat  on  the  other,  serve,  in  the  main, 
different  purposes  in  the  animal  economy,  it  be- 
comes evident  that  the  relative  amounts  of  these 
nutrients  in  the  food  are  important.  This  rela- 
tion is  expressed  as  the  "nutritive  ratio,"  which 
means  the  relation  of  digestible  protein  to  digesti- 
ble carbohydrates  and  fat — the  fat  having  been 


Compounding   of  Rations  121 

multiplied  by  2%  before  adding  to  the  carbohy- 
drates, as  explained  above.  The  nutritive  ratio 
is  found  by  dividing  the  carbohydrates,  plus  2% 
times  the  fat,  by  the  protein.  In  the  accompany- 
ing table,  No.  II,  the  sum  of  the  carbohydrates 
and  fat,  thus  obtained,  is  given  in  the  third 
column,  which,  divided  by  the  protein  as  given 
in  the  second  column,  gives  the  second  term  of 
the  nutritive  ratio  in  the  fifth  column. 

A  feeding  stuff  having  a  large  proportion  of 
carbohydrates  and  fat  as  compared  to  protein,  is 
said  to  have  a  "wide"  nutritive  ratio,  whereas  one 
having  a  small  proportion  of  carbohydrates  and 
fat  as  compared  to  protein  has  a  "narrow"  ratio. 
While  these  terms  are  relative,  it  may  be  said 
that  a  ratio  greater  than  1:6  is  wide,  while  one  less 
than  1:5  is  narrow.  The  composition  of  feeding 
stuffs,  that  is,  the  proportion  in  which  the  different 
nutrients  occur,  is  determined  by  chemical  analy- 
sis, but  the  amount  of  each  nutrient  that  is  actu- 
ally digestible  has  been  determined  by  careful 
experiments  with  living  animals.  Only  the  diges- 
tible nutrients  are  considered  in  the  tables  given 
in  this  publication. 

b.  Feeding  Standards. — The  amount  of  nutri- 
ents required  and  the  proportions  in  which  each 
should  be  given,  vary  with  the  kind  of  animal 
and  the  purpose  for  which  it  is  kept, — whether  it 
is  growing,  being  fattened,  doing  work,  or  pro- 


122  The  Farmer's   Business  Handbook 

ducing  milk  or  wool.  Thus  an  ox  at  rest  requires 
less  food  than  an  ox  at  work  and  the  various 
nutrients  in  different  proportions;  a  cow  in  milk 
requires  more  food  than  one  not  in  milk  and  to 
have  the  nutrients  differently  balanced. 

Various  investigators  have  condensed  the  re- 
sults of  many  experiments  and  much  practical 
experience  into  what  are  called  "feeding  stand- 
ards," which  attempt  to  state  what  is  in  general, 
and  under  average  conditions,  a  good  ration  for 
the  purpose  in  view.  While  these  standards  can- 
not be  considered  as  mathematically  exact,  still 
large  practical  experience  has  demonstrated  their 
great  value  as  suggestions  to  feeders. 

In  Table  I,  under  the  title  of  Feeding  Standards, 
are  given  the  approximate  requirements  of  various 
classes  of  animals  and  under  varying  conditions. 
These  standards  are  mostly  from  German  sources, 
but  they  have  been  found  to  be  very  helpful  to 
American  feeders.  They  are  presented  here  as 
arranged  by  Armsby,  in  Circular  of  Information 
No.  1,  "Computation  of  Eations  for  Farm  Ani- 
mals," Pennsylvania  State  College.  The  stand- 
ards are  for  animals  of  1,000  pounds  live  weight, 
and  may  be  increased  or  diminished  for  larger  or 
smaller  animals,  though  it  is  probable  that  the 
individuality  of  the  animal,  its  power  to  assimilate 
and  produce,  will  have  more  to  do  with  the  vary- 
ing of  the  ration  than  its  weight.     It  is  permissi- 


Feeding   Standards 


123 


ble,  perhaps,  to  depart  from  the  amounts  given 
in  the  first  column  under  the  head  of  "Dry  Mat- 
ter," more  than  in  any  other  way.  The  digestive 
apparatus  of  farm  animals  is  elastic  and  accom- 


TABLE  I — Feeding  Standards 

A — Per  day  and  at  1,000  pounds  live  weight.* 


Digestible. 

Nutri- 

Dry 

Carbo- 

matter. 

Protein. 

hydrates 
and  fats. 

Total. 

ratio. 

Lbs. 

Lbs. 

Lbs. 

Lbs. 

17.5 
20.0 

0.7 
1.2 

8.3 
10.8 

9.0 
12.0 

1:119 

1:9.0 

22.5 

1.5 

12.0 

13.5 

1:8.0 

Oxen  moderately  -worked ,.. 

24.0 

1.6 

12.0 

13.0 

1:7.5 

26.0 

24 

14.3 

16.7 

1:6.0 

20.0 

15 

10.4 

11.9 

1:6  9 

21.0 

1.7 

11.8 

13  5 

1:6  9 

23.0 

2.3 

14.3 

16.6 

1:6.2 

24.0 
24.5 

2.5 
2.2 

13.4 
14.9 

159 
17.1 

1:54 

1:6.8 

Fattening  oxen,  preliminary  period. . 

27.0 

2.5 

16.1 

18.6 

1:6.4 

26.0 

3.0 

16.4 

19.4 

1:55 

Fattening  oxen,  finishing  period 

25.0 

2.7 

162 

18  9 

1:6.0 

Fattening  sheep,  preliminary  period. 

26.0 

3.0 

16.3 

19.3 

1:5.4 

25.0 

3.5 

15.8 

193 

1:4.5 

Fattening  swine,  preliminary  period. 

360 

5.0 

27.5 

32.5 

1:5.5 

31.0 

4.0 

24.0 

28.0 

1:6.0 

Fattening  swine,  finishing  period.... 

23.5 

2.7 

17.5 

20.2 

1:6.5 

Growing  cattle: 

Average  live  weight 

Age.    Months.          per  head. 

2-3                150  lbs 

22.0 
23.4 
24.0 
24.0 
24.0 

4.0 
32 
2.5 
2.0 
1.6 

18.3 
15.8 
14.9 
13.9 
12.7 

22.3 
19.0 
17.4 
15.9 
14.3 

1-4  6 

3-6               300  lbs 

1-4  9 

6-12              500  lbs 

1:6  0 

12-18              700  lbs 

1-7  0 

18-24              850  lbs 

1-8  0 

Growing  sheep: 

5-6                 56  lbs 

28.0 
25.0 
23.0 
22.5 
22.0 

3.2 
27 
2.1 

1.7 
1.4 

17.4 
14.7 
12.5 
11.8 
11.1 

20.6 
17.4 
14.6 
13  5 
12.5 

1:54 

6-8                 67  lbs 

1:54 

8-11                75  lbs 

1:6.0 

11-15                82  lbs 

1:7.0 

15-20                85  lbs 

1:8.0 

Growing  fat  pigs: 

2-3                 50  lbs 

42.0 
34.0 
31.5 
27.0 
21.0 

7.5 
5.0 
4.3 
3.4 
2.5 

30.0 
25.0 
23.7 
20.4 
16.2 

37.5 
30.0 
28.0 
23  8 
18.7 

1:4.0 

3-5                100  lbs 

1:5.0 

5-6                125  lbs.. 

1:5.5 

6-8                170  lbs 

3:6.0 

S-12              250  lbs 

1:6.5 

*The  fattening  rations  are   calculated    for   1,000    lbs.   live    weight   at    the 
beginning  of  the  fattening. 


124 


The   Farmer's   Business   Handbook 


Table  I  —  Feeding  Standards — Continued 

B— Per  day  and  per  head. 


Dry 

matter 

Digestible 

Nutri- 
tive 
ratio 

Protein 

Carbo- 
hydrates 

and  fats 

Total 

Growing  cattle: 
2-3 

150  lbs 

Lbs. 

3.3 

7.0 

12.0 

16.8 

20.4 

1.6 
1.7 
1.7 
1.8 
1.9 

2.1 
3.4 
3.9 
4.6 
5.2 

Lbs. 
0.6 
1.0 
1.3 
1.4 
1.4 

0.18 
0.18 
0.16 
0.14 
0.12 

0.38 
0.50 
0.54 
0.58 
0.62 

Lbs. 

2.8 

4.9 

7.5 

9.7 
11.1 

0.974 
0.981 
0.953 
0.975 
0.955 

1.50 
2.50 
2.96 
3.47 
4.05 

Lbs. 

3.4 

5.9 

8.8 
11.1 
12.5 

1.154 
1.161 
1.113 
1.115 
1.075 

1.88 
3.00 
3.50 
4.05 
4.67 

Lbs. 
1:4.6 

3-6 

300  lbs 

1:4.9 

6-12 

500  lbs 

1:6.0 

12-18 

700  lbs 

1:7.0 

18-24 

850  lbs 

1:8.0 

Growing  sheep: 
5-6 

56  lbs 

1:5.4 

6-8 

67  lbs 

1:5.4 

8-11 

75  lbs 

1:6.0 

11-15 

82  lbs 

1:7.0 

15-20 

85  lbs 

1:8.0 

Growing  fat  swine: 

2-3                   50  lbs 

1:4.0 

3-5 

100  lbs 

1:5.0 

5-6 

125  lbs 

1:5.5 

6-8 

170  lbs 

1:6.0 

8-12 

250  lbs 

1:6.5 

modates  itself  very  readily  to  the  varying  bulk 
of  food.  In  the  last  column  is  given  the  nutri- 
tive ratio,  which  should,  perhaps,  be  adhered  to 
with  some  care,  trusting  to  the  appetite  of  the 
animal  (which  will  be  controlled  largely  by  its 
power  of  digesting  and  producing)  to  indicate 
the  amount  of  nutrients  required.  As  a  rule,  the 
most  rapid  fattening,  or  growth,  and  abundant 
production  are  most  economical,  and  these  results 
are  best  secured  by  feeding  an  abundant  and 
well-balanced  ration  (well  up  to  the  limit  of  the 
animal's  appetite)  while  the  dry  matter  is  not 
permitted  to  rise  much  above  the  standard. 


Feeding   Stuffs  125 

Table  II  gives  a  list  of  the  feeding  stuffs  in  most 
common  use  in  New  York  state.  Column  one  is 
headed  "dry  matter";  column  two,  "digestible 
protein";  column  three,  "digestible  carbohydrates 
+  (fatX2%)";  column  four,  "total"  (which  is 
the  sum  of  two  and  three) ;  column  five,  "nutri- 
tive ratio."  In  each  of  these  columns  are  given 
the  computations  of  the  various  food  stuffs  from 
one  pound  up  to  the  amount  that  is  likely  to  be 
used  in  compounding  any  ration.  In  the  case 
of  the  coarse  fodders,  to  save  space,  the  increase 
is  made  by  more  than  one  pound  at  a  time,  but 
intermediate  amounts  can  readily  be  obtained 
from  the  table  if  desired.  In  no  case  are  the 
calculations  for  ten  pounds  of  a  feeding  stuff 
given,  as  these  canbe  obtained  at  once  from  the 
figures  for  one  pound,  by  simply  moving  the 
decimal  point  one  place  to  the  right. 

These  computations  are  based  upon  the  table 
of  "Average  Digestible  Nutrients  in  American 
Feeding  Stuffs"  given  in  Professor  W.A.Henry's 
recent  book,  "Feeds  and  Feeding."  The  aim  has 
been  to  carry  the  computations  involved  in  for- 
mulating rations  as  near  completion  as  possible, 
and  to  present  the  figures  in  such  simple  form 
that  no  feeder  will  have  difficulty  in  compar- 
ing the  ration  he  is  feeding  with  the  standards, 
and  correcting  it,  if  necessary,  to  conform 
thereto. 


126 


The   Farmer's   Business   Handbook 


TABLE    II 

Digestible  Nutrients  in  the  Stated  Amounts  of  the  more 

Common  Feeding  Stuffs 


Total  dry 
matter 

Lbs.  of  digestible  nutrients 

Kind  and  amount  of  feed 

Protein 

Carbohy- 
drates + 
(fat  X 
2.25) 

Total 

Nutritive 
ratio 

Soiling  Fodder 
Fodder  corn,  1  lb 

.20 
1.00 
3.00 
4.00 
5.00 
6.00 
7.00 
8.00 

.10 
.80 
2.40 
3.20 
4.00 
4.80 
5.60 
6.40 

.16 

.29 
1.45 
4.35 
5.S0 
7.25 
8.70 
10.15 
11.60 

.23 
1.40 
4.20 
5.60 
7.00 
8.40 
9.80 
11.20 

.010 
.050 
.150 
.200 
,250 
.300 
.350 
.400 

.018 
.090 
.270 
.369 
.450 
.540 
.630 
.720 

.017 

.029 
.143 
.435 
.5^9 
.725 
.870 
1.015 
1.160 

.039 

.195 

.585 

.780 

.975 

1.170 

1.365 

1.560 

.125 
.625 
1.875 
2.500 
3.125 
3.750 
4.375 
5.000 

.070 
.380 
1.140 
1.520 
1.900 
2.280 
2.660 
3.040 

.077 

.164 

.820 
2.460 
3.280 
4.100 
4,920 
5.740 
6.560 

.138 
.690 
2.070 
2.760 
3.450 
4.140 
4.830 
5.520 

.135 
.675 
2.025 
2.700 
3.375 
4.050 
4.725 
5.400 

.094 
.470 
1.410 
1.880 
2.350 
2.820 
3.290 
3.760 

.094 

.193 

.965 
2.895 
3.860 
4.825 
5.790 
6.755 
7.729 

.177 
.885 
2.6.-5 
3.540 
4.425 
5.310 
6.195 
7.080 

1:12.5 

"          "      5  lbs 

"          "     15    " 

"           "     20    " 

"          "    25    " 

"           "     30    " 

"           "     35    " 

•'          "    40    " 

"        "       "       5  lbs 

"        "       "     13    "     

"       "       "    20    "     

"       "       "     25    "     

"        »'       "     30    "     

"        "       "     35    "     

"       "     40    "     

1:  4.2 
1:  4.5 

Practically  the  same  as  peas 
and  oats. 

1:  5.6 

"         "         5  lbs 

"         "       15    "    

"         "       20    "    

"         "       25    "    

"         "       30    "    

"         "       35    "    

"         "       40    "    

Alfalfa,  1  lb 

1:  3.5 

"         5  lbs 

"        15    "    

"        20    "    

"        25    "    

"        30    "    

"        35    "    

"        40    "    

Feeding   Stuff's 
Table  II  —  Continued 


127 


Kind  and  amount  of  feed 


Total  dry 
matter 


Lbs.  of  digestible  nutrients 


Protein 


Carbohy- 
drates + 
(fat  X 
2.25) 


Total 


SOILING  FODDER— Continued 
Hungarian  grass,  1  lb..., 
5  lbs.. 


15 

20 
23 
30 
35 

40 


Corn  silage 


1  lb.  . 

5  lbs. 
15  "  . 
20  "  . 
25  "  . 
30  "  . 
35  "  . 
40  "  . 
45  "  . 
50    "  . 


Roots  and  Tubers 

Potatoes,  1  lb 

"  5  lbs 

"  15    "     

20    "     

"  25    "     


Beet,  mangel,  1  lb.. 
5  lbs. 
15    "  . 

20    "  . 


30    " 

Beet,  sugar,  1  lb.. 
5  lbs. 
15  "  . 
20  "  . 
25  "  . 
30    "  . 


.29 
1.45 

4.35 
5.80 
7.25 
8.70 
10.15 
11.G0 

.21 
1.05 
3.15 
4.20 
5.25 
6.30 
7.35 
8.40 
9.45 
10.50 


.21 

1.05 
3.15 
4.20 
5.25 

.09 
.45 
1.35 
1.80 
2.25 
2^70 

.13 
.05 

1  95 

2  (0 
3:25 
3.90 


.020 
.100 
.300 
.400 
.500 
.600 
.700 
.800 

.009 
.045 
.135 
.180 
.225 
.270 
.315 
.360 
.405 
.450 


.009 
.045 
.135 
.180 
.225 

.011 

.055 
.105 
.220 
.275 
.330 

.011 
.055 
.165 
.220 
.275 
.330 


.169 
.845 
2.535 
3.380 
4.225 
5.070 
5.915 
6.760 

.129 

.645 
1.935 
2.580 
3.225 
3.870 
4.515 
5.160 
5.805 
6.450 


.165 

.825 

2.475 

3.300 

4.125 

.056 

.280 

.840 

1.120 

1.400 

1.680 

.104 
.520 
1.560 
2.080 
2.600 
3.120 


.189 
.945 
2.835 
3.780 
4.725 
5.670 
6.615 
7.560 

.138 
.690 
2.070 
2.760 
3.450 
4.140 
4.830 
5.520 
6.210 
6.900 


.174 

.870 

2.610 

3.480 

4.350 

.067 
.335 
1.005 
1.340 
1.675 
2.010 

.115 

.575 
1.725 
2.300 
2.875 
3.450 


128  The   Farmer's   Business   Handbook 

Table  II  —  Continued 


Kind  and  amount  of  feed 


Total  dry 
matter 


Lbs.  of  digestible  nutrients 


Protein 


Carbohy- 
drates 4- 
I  fat  X 
2.20) 


Total 


Nutritive 
ratio 


ROOTS  and  TUBERS— Cont'd. 

Carrot,  1  lb 

5  lbs , 

"      15    " 

"      20    "     

"      25    "     , 

"      30    "     


Flat  turnip,  1  lb... 
«•  "        5  lbs.. 

«  «(      15    <<    w 

«  «      20    "    . 

u  ■<      25    "    . 

«  «      30    <«    . 

Hay  and  Straw 

Timothy,  1  lb 

3  lbs 


7 
8 
9 
12 
15 
18 
20 


Mixed  grasses  and  clover, 


lb. 
lbs. 


Hungarian  hay,  1  lb.. 
"     3  lbs. 


.11 
.55 
1.65 
2.20 
2.75 
3.30 

.10 
.50 
1.50 
2.00 
2.50 
3.00 


.87 

2.61 

4.35 

6.09 

6.96 

7.83 

10.44 

13.05 

15.66 

17.40 


2.61 

4.35 

6.09 

6.96 

7.83 

10.44 

13.05 

15.66 

17.40 

.92 
2.76 
4.60 


.008 
.040 
.120 
.160 
.200 
.240 

.01 
.05 
.15 
.20 
.25 
.30 


.028 
.084 
.140 
.196 
.224 
.252 
.336 
.420 
.504 
.560 

.062 
.186 
.310 
.434 
.496 
.558 
.744 
.930 
1.116 
1.240 

.045 
.135 
.225 


.082 
.410 
1.230 
1.640 
2.050 
2.460 

.077 
.385 
1.155 
1.540 
1.925 
2.310 


.465 
1.395 
2.325 
3.255 
3.720 
4.185 
5.580 
6.975 
8.370 
9.300 

.460 
1.381 
2.300 
3.220 
3.680 
4.140 
5.520 
6.900 
8.280 
9.200 

.546 
1.638 
2.730 


.090 
.450 
1.350 
1.800 
2.250 
2.700 

.087 
.435 
1.350 
1.740 
2.175 
2.610 


.493 
1.479 
2.465 
3.451 
3.944 
4.437 
5.916 
7.395 
8.874 
9.860 

.522 
1.566 
2.610 
3.654 
4.176 
4.698 
6.264 
7.830 
9.396 
10.440 

.591 
1.773 
2.955 


1:10.3 


1:16.6 


1:  7.4 


1:12.1 


Feeding   Stuffs 

Table  II  —  Continued 


129 


Kind  and  amount  of  feed 


Total  dry 
matter 

Lbs.  of  digestible  nutrients 

Protein 

Carbohy- 
drates + 
(fat  X 

Total 

2.25) 

6.44 

.315 

3.822 

4.137 

7.36 

.360 

4.368 

4.728 

8.28 

.405 

4.914 

5.319 

11.04 

.540 

6.552 

7.092 

.85 

.068 

.396 

.464 

2.55 

.204 

1.188 

1.392 

4.25 

.340 

1.980 

2.320 

5.95 

.476 

2.772 

3.248 

6.80 

.544 

3.168 

3.712 

7.65 

.612 

3.564 

4.176 

10.20 

.816 

4.752 

5.568 

12.75 

1.020 

5.940 

6.960 

15.30 

1.224 

7.128 

8.352 

17.00 

1.360 

7.920 

9.280 

.92 

.110 

.423 

.533 

2.76 

.330 

1.269 

1.599 

4.60 

.550 

2.115 

2.665 

6.44 

.770 

2.961 

3.731 

7.36 

.880 

3.384 

4.264 

8.28 

.990 

3.807 

4.797 

11.04 

1.320 

5.076 

6.396 

13.80 

1.650 

6.345 

7.995 

16.56 

1.980 

7.614 

9.594 

18.40 

2.200 

8.460 

10.660 

.58 

.025 

.373 

.398 

2.90 

.125 

1.865 

1.990 

4.64 

.200 

2.984 

3.184 

6.96 

.300 

4.476 

4.776 

8.70 

.375 

5.595 

5.970 

10.44 

.450 

6.714 

7.164 

11.60 

.500 

7.460 

7.960 

.60 

.017 

.340 

.357 

3.00 

.085 

1.720 

1.805 

4.80 

.136 

2.720 

2.856 

7.20 

.204 

4.080 

4.284 

9.00 

.255 

5.160 

5.415 

10.80 

.306 

6.120 

6.426 

12.00 

.340 

6.880 

7.220 

Nutritive 
ratio 


HAY  and  STRAW— Continued. 

Hungarian  hay,  7  lbs , 

"     8    "    

"     9    "    

"   12    "    


Red  clover  hay,  1  lb . 

"     3  lbs. 

"  "     5  lbs. 

ii  ii      y    it 


8 
9 

12 
15 

IS 
20 


Alfalfa  hay,  1  lb. 
3  lbs. 


5  "  . 

7  "  . 

8  "  . 

9  "  . 
12  "  . 
15  "  . 
18  "  . 
20  "  . 

Corn  fodder,  1  lb.. 

"  5  lbs. 

><  g    ii 

12  " 

15  " 

18  " 

20  " 

Corn  stover,  1  lb.. 
"  5  lbs. 

8  " 
12  " 
15  " 
18  " 
20   «« 


130 


The  Farmer's   Business  Handbook 
Table  II  —  Continued 


Total  dry 
matter 

Lbs.  of  digestible  nutrients 

Kind  and  amount  of  feed 

Protein 

Carbohy- 
drates + 

(fatX 

2.25) 

Total 

Nutritive 
ratio 

HAY  and  STRAW— Continued. 

"              "        3  lbs 

5    "     

8    "     

"      12   "     

"             "      15   "    

.86 

2.58 

4.30 

6.88 

10.32 

12.90 

.90 

2.70 

4.50 

7.20 

10.80 

13.50 

.91 

2.73 

4.55 

7.28 

10.92 

13.65 

.95 
1.90 
2.85 
3.80 
4.75 
6.65 
8.55 
11.40 

.89 
1.78 
2.67 
3.56 
4.45 
5.34 
6.23 
7.12 
8.01 

.043 
.129 
.215 
.344 
.516 
.645 

.004 
.012 
.020 
.032 
.048 
.060 

.012 
.036 
.060 
.096 
.144 
.180 

.036 
.072 
.108 
.144 
.180 
.252 
.324 
.432 

.079 
.158 
.237 
.316 
.395 
.474 
.553 
.632 
.711 

.341 
1.023 
1.705 
2.728 
4.092 
5.115 

.372 
1.016 
1.860 
2.976 
4.064 
5.580 

.404 
1.212 
2.020 
3.232 
4.848 
6.060 

.397 
.794 
1.191 
1.588 
1.985 
2.779 
3.573 
4.764 

.764 
1.528 
2.292 
3.056 
3.820 
4.584 
5.348 
6.112 
6.876 

.384 
1.152 
1.920 
3.072 
4.608 
5.760 

.376 
1.128 
1.880 
3.008 
4.512 
5.640 

.416 
1.248 
2.080 
3.328 
4.992 
6.240 

.433 
.866 
1.299 
1.732 
2.165 
3.031 
3.897 
5.196 

.843 
1.686 
2.529 
3.372 
4.215 
5.058 
5.901 
6.744 
7.587 

1:  7.9 
1:93.0 

"             3  lbs 

"             5   "   

"             8    "   

12    "  

15   "  

1:33.6 

««             3  lbs 

"             6   "    

"              8    "     

»           12   "     

"            15    "     

1:11.0 

«•          "       2  lbs 

»          "       3    "    

"          <<       4    "    

"          ««       5    "    

«•       7   "   

•'          "       9    "    

"          "     12   "    

Grain 

Corn  (av.),l  lb 

1:  9.7 

"               2  lbs 

*'               3   "  

"               4   "  

«<               5   "   

"                6   "   

"                7   "   

8    "    

•'                9    "   

Feeding   Stuffs 
Table  II  —  Continued 


131 


Total  dry 
matter 

Lbs.  of  digestible  nutrients 

Kind  and  amount  of  feed 

Protein 

Carbohy- 
drates + 

(fatX 

2.25) 

Total 

Nutritive 
ratio 

GRAIN— Continued. 
Wheat,  1  lb 

.90 

1.80 
2.70 
3.60 
4.50 
5.40 

.88 
1.76 
2.64 
3.52 
4.40 
5.28 

.89 
1.78 
2.67 
3.56 
4.45 
5.34 

.89 

1.78 
2.67 
3.56 
4.45 
5.34 
6.23 
7.12 
8.01 
10.68 
13.35 

.87 
1.74 
2.61 
3.48 
4.35 
5.22 
6.09 
6.96 
7.83 

.102 
.204 
.306 
.408 
.510 
.612 

.099 
.198 
.297 
.396 
.495 
.594 

.087 
.174 
.261 
.348 
.435 
.522 

.092 
.184 
.276 
.368 
.460 
.552 
.644 
.736 
.828 
1.104 
1.380 

.077 
.154 
.231 
.308 
.385 
.462 
.539 
.616 
.693 

.730 
1.460 
2.190 
2.920 
3.650 
4.380 

.700 
1.400 
2.100 
2.800 
3.500 
4.200 

.692 
1.384 
2.076 
2.768 
3.460 
4.152 

.568 
1.136 
1.704 
2.272 
2.840 
3.408 
3.976 
4.544 
5.112 
6.816 
8.520 

.533 
1.066 
1.599 
2.132 
2.665 
3.198 
3.731 
4.264 
4.797 

.832 
1.664 
2.496 
3.328 
4.160 
4.992 

.799 
1.598 
2.397 
3.196 
3.995 
4.794 

.779 
1.558 
2.337 
3.116 
3.895 
4.674 

.660 
1.320 
1.980 
2.640 
3.300 
3.960 
4.620 
5.280 
5.940 
7.920 
9.900 

.610 
1.220 
1.830 
2.440 
3.050 
3.660 
4.270 
4.880 
5.490 

1:  7.2 

"        2  lbs 

"         3    " 

"         4    " 

"         5    " 

««        6    " 

Rye,  1  lb 

1:  7.1 

"      2  lbs 

»      3   " 

«<      4   << 

"      5   *'  

"      6  " 

* 

Barley,  1  lb 

1:  7.9 

"        2  lbs 

««        3  lbs 

ti          4     << 

"         5    " 

"        6    " 

Oats,  1  lb 

1:  6.2 

"      2  lbs 

"      3    " 

"       4    " 

"       5    " 

"      6    " 

"      7    "  

"       8    " 

'«      9    " 

"     12    "  

"     15    " 

Buckwheat,  1  lb 

1:  6.9 

"            2  lbs 

••            3    "    

it            ^    << 

"             5    "    

"            6    "    

"            7    "    

«'            8    "    

"            9    "    

132  The   Farmer's   Business  Handbook 

Table  II  —  Continued 


j        Total  dry 
matter 

Lbs.  of  digestible 

nutrients 

Kind  and  amount  of  fee 

Protein 

i 

Carbohy- 
drates + 
(fat  X 

Total 

Nutritive 
ratio 

2.25) 

GRAIN— Continued. 

.90 

.168 

.336 

.504 

.672 

.840 

1.008 

1.176 

1.344 

1.512 

.534 
1.068 
1.602 
2.136 
2.670 
3.204 
3.738 
4.272 
4.806 

.702 
1.404 
2.106 
2.808 
3.510 
4.212 
4.914 
5.616 
6.318 

1:  3.2 

"       2  lbs 

1  80 

"       3    •'  

2.70 

"       4    "  

3.60 

"       5    "  

4.50 

"       6    "  

5.40 

7    " 

6.30 

"       8    "  

7.20 

9    "  

8.10 

Mill  Products 

Corn  and  cob  meal,  1  lb 

85 

.044 

.665 

.709 

1:15.1 

2  lb 

3...       1.70 

.088 

1.330 

1.418 

3    M 

2.55 

.132 

1.995 

2.127 

4  lbi 

>...       3.40 

.176 

2.660 

2.836 

5    " 

4.25 

.220 

3.325 

3.545 

6    " 

5.10 

.264 

3.990 

4.254 

7   " 

5.95 

.308 

4.655 

4.963 

8    " 

6.80 

.352 

5.320 

5.672 

9    « 

7.65 

.396 

5.985 

6.381 

12    " 

...      10.20 

.528 

7.980 

8.508 

Wheat  bran,  1  lb 

.88 

.122 

.453 

.575 

1:  3.7 

"          "      2  lbs.. 

1.76 

.244 

.906 

1.150 

"           "       3    "    . 

2.64 

.366 

1.359 

1.725 

"           "       4    "    . 

3.52 

.488 

1.812 

2.300 

"          ti      5    "    . 

4.40 

.610 

2.265 

2.875 

>i           <•       6    "    . 

5.28 

.732 

2.718 

3.450 

«      7    <. 

...       6.16 

.854 

3.171 

4.025 

"       8    "    . 

7.04 

.976 

3.624 

4.600 

,<           «       9    i.    . 

7.92 

1.098 

4.077 

5.175 

Wheat  middlings,  1  lb 

.88 

.128 

.607 

.735 

1:  4.7 

2  lb> 

I...        1.76 

.256 

1.214 

1.470 

"           3    " 

...       2.64 

.384 

1.821 

2.205 

4    " 

3.52 

.512 

2.428 

2.940 

5    " 

4.40 

.640 

3.C35 

3.675 

u                 u            6    •< 

5.28 

.768 

3.642 

4.410 

7    " 

6.16 

.896 

4.249 

5.145 

8    " 

7.04 

1.024 

4.856 

5.880 

9    « 

...       7.92 

1.152 

5.463 

6.615 

Feeding   Stuffs 
Table  II  —  Continued 


133 


Total  dry 
matter 

Lbs.  of  digestible  nutrients 

Kind  and  amount  of  feed 

Protein 

Carbohy- 
drates X 
(fat  X 

Total 

Nutritive 
ratio 

2.25) 

MILL  PRODUCTS— Continued. 

Dark  feeding  flour,  1  lb... 

.90 

.135 

.658 

.793 

1:  4.9 

2  lbs.. 

1.80 

.270 

1.316 

1.586 

3   "  .. 

2.70 

.405 

1.974 

2.379 

4   "  .. 

3.60 

.540 

2.632 

3.172 

5   "  .. 

4.50 

.675 

3.290 

3.965 

6    "  .. 

5.40 

.810 

3.948 

4.758 

7   "  .. 

6.30 

.945 

4.606 

5.551 

8   "  .. 

7.20 

1.080 

5.264 

6.344 

9   "  .. 

8.10 

1.215 

5.922 

7.137 

.88 

.082 

.647 

.729 

1:  7.9 

2  lbs.... 

1.76 

.164 

1.294 

1.458 

' 3    "  .... 

2.64 

.246 

1.941 

2.187 

"       4  lbs.... 

3.52 

.328 

2.588 

2.916 

5    "  .... 

4.40 

.410 

3.235 

3.645 

6    "  .... 

5.28 

.492 

3.882 

4.374 

7    "  .... 

6  16 

.574 

4.51:9 

5.103 

8    "  .... 

7.04 

.656 

5.176 

5.832 

"         "          "        9    "  .... 

7.92 

.738 

5.823 

6.561 

.88 

.115 

.548 

.663 

1:  4.8 

'•         "       2  lt>s 

1.76 
2.64 
3.52 
4.40 
5.28 
6.16 
7.04 
7.92 

.87 

.230 
.345 
.460 
.575 
.690 
.805 
.920 
1.035 

.220 

1.096 
1.644 
2.192 
2.740 
3.288 
3.836 
4.384 
4.952 

.456 

1.326 
1.989 
2.652 
3.315 
3.978 
4.641 
5.304 
5.967 

.676 

"        "       3    " 

"         "       4    " 

11                It              C        11 

"        6    "   

"         "       8    " 

<'         "       9    " 

Buckwheat  middlings,  1  lb.. 

1:  2.1 

2  lbs. 

1.74 

.440 

.912 

1.352 

3   "  . 

2.61 

.660 

1.3G8 

2.028 

4   "  . 

3.48 

.880 

1.824 

2.704 

5   "  . 

4.35 

1.100 

2.280 

3.380 

6  "  . 

5.22 

1.320 

2.736 

4.056 

7  "  . 

6.09 

1.540 

3.192 

4.732 

8   "  . 

6.96 

1.760 

3.648 

5.408 

9   "  . 

7.83 

1.980 

4.104 

6.084 

By-products 

.90 

.186 

.409 

.595 

1 :  2.2 

2  lbs 

1.80 

.372 

.818 

1.190 

134  The   Farmer's   Business   Handbook 

Table  II. — Continued 


feed 

Total  dry 
matter 

Lbs.  of  digestible  nutrients 

Kind  and  amount  of 

Protein 

Carbohy- 
drates + 
(fatX 

Total 

Nutritive 
ratio 

2.25) 

BY-PRODUCTS— Continued. 

Malt  sprouts,  3  lbs . 

2.70 

.558 

1.227 

1.785 

II             «           4     u  . 

3.60 

.744 

1.636 

2.380 

"            ii          5    "  . 

4.50 
5.40 
6.30 
7.20 
8.10 

.24 

.930 
1.116 
1.302 
1.488 
1.674 

.039 

2.045 
2.454 
2.863 
3.272 
3.681 

.125 

2.975 
3.570 
4.165 
4.760 
5.355 

.164 

"           "          6    " 

"           "          7    " 

"            ••          8    " 

"           "          9    " 

Brewer's  grains,  wet 

,11b.. 

1:  3.2 

<<                << 

2  lbs. 

.48 

.078 

.250 

.328 

U                          li 

3   "  . 

.72 

.117 

.375 

.492 

u                      a 

4    "  . 

.95 

.156 

.500 

.656 

<<                    II 

5    "  . 

1.20 

.195 

.625 

.820 

II                    II 

6   "  . 

1.44 

.234 

.750 

.984 

II                    •< 

7    "  . 

1.68 

.273 

.875 

1.148 

<<                     <( 

8    "  . 

1.92 

.312 

1.000 

1.312 

11                    «< 

9    "  . 

2.16 

.351 

1.125 

1.476 

<<                      << 

11    "  . 

2.64 

.429 

1.375 

1.804 

II                    Ii 

12    "  . 

2.88 

.468 

1.500 

1.968 

<<                      << 

15    "  . 

3.60 

.585 

1.875 

2.460 

Brewer's  grains,  dry 

,11b.. 

.92 

.157 

.478 

.635 

1:  3.0 

41                                    << 

21b3. 

1.84 

.314 

.956 

1.270 

M                           << 

3   "  . 

2.76 

.471 

1.434 

1.905 

l<                          II 

4   "  . 

3.68 

.628 

1.912 

2.540 

<«                           II 

5   "  . 

4.60 

.785 

2.390 

3.175 

«<                           II 

6  "  . 

5.52 

.942 

2.868 

3.810 

II                           << 

7  "  . 

6.44 

1.099 

3.346 

4.445 

it                           II 

8   "  . 

7.36 

1.256 

3.824 

5.080 

II                           .« 

9   "  . 

8.28 

1.413 

4.302 

5.715 

Gluten  feed*.  1  lb.. 

.92 

.194 

.633 

.827 

1:  3.3 

2  lbs. 

3  "  . 

4  "  . 

5  "  . 

6  "  . 

7  "  . 
«    " 

1.84 
2.76 
3.68 
4.60 
5.52 
6.44 
7.36 

.92 

1.84 

.388 

.582 

.776 

.970 

1.164 

1.358 

1.552 

.258 
.516 

1.266 
1.899 
2.532 
3.165 
3.798 
4.431 
5.064 

.656 
1.312 

1.654 
2.481 
3.308 
4.135 
4.962 
5.789 
6.616 

.914 
1.828 

<<           < 

.<           < 

ii           i 

n           t 

ii           • 

<«           < 

1:  2.5 

"               2  lhn  

•From  Bulletin  of  Information  No.  1,  Pennsylvania  State  College. 


Feeding   Stuffs 
Table   II. — Continued 


135 


Total  dry 
matter 

Lbs.  of  digestible 

nutrients 

Kind  and  amount  of  feed 

Protein 

Carbohy- 
drates + 
(fatX 

Total 

Nutritive 
ratio 

2.25) 

BY-PRODUCTS— Continued. 

2.76 

.774 

1.968 

2.742 

4    "   

3.68 

1.032 

2.624 

3.656 

"            5    "   

4.60 

1.290 

3.280 

4.570 

"            6    "   

5.52 

1.548 

3.936 

5.484 

7    "   

6.44 

1.806 

4.592 

6.398 

"            8    "  

7.36 

2.064 

5.248 

7.312 

.89 

.075 

.705 

.780 

1:  9.4 

2  lbs 

1.78 

.150 

1.410 

1.560 

3    " 

2.67 

.225 

2.115 

2.340 

<<              4     << 

3.56 

.300 

2.820 

3.120 

5    " 

4.45 

.375 

3.525 

3.900 

"           6    " 

5.34 

.450 

4.230 

4.680 

7    " 

6.23 

.525 

4.935 

5.460 

"            8    " 

7.12 

.600 

5.640 

6.240 

9    " 

8.01 

.675 

6.345 

7.020 

Linseed  meal 

.91 

.293 

.485 

.778 

1:  1.7 

2  lbs 

1.82 

.586 

.970 

1.556 

"          "          3    " 

2.73 

.879 

1.455 

2.334 

<<          ii           ^    ii 

3.64 

1.172 

1.940 

3.112 

"          "           5    "...    . 

4.55 

1.465 

2.425 

3.890 

«          «           6    " 

5.46 

1.758 

2.910 

4.668 

<i          i<           y    << 

6.37 

2.051 

3.395 

5.446 

Linseed  meal 

.90 

.282 

.464 

.746 

1:  1.6 

"          "            2  lbs, 

1.80 

.564 

.928 

1.492 

"          "            3    "    .... 

2.70 

.846 

1.392 

2.238 

"          "            4    "    .... 

3.60 

1.128 

1.856 

2.984 

"          "            5    "    

4.50 

1.410 

2.320 

3.730 

"          "            6    "    .... 

5.40 

1.692 

2.784 

4.476 

<<             ><                r     t< 

6.30 

1.974 

3.248 

5.232 

Cotton-seed  meal,  1  lb 

.92 

.372 

.444 

.816 

1:  1.2 

"               "      2  lbs.... 

1.84 

.744 

.888 

1.632 

"               "      3    "    ... 

2.76 

1.116 

1.332 

2.448 

<<               <<      4    ii 

3.68 

1.488 

1.776 

3.264 

"               "      5    "    ... 

4.60 

1.860 

2.220 

4.080 

"                "      6    "    ... 

5.52 

2.232 

2.664 

4.896 

"               "      7    "    ... 

6.44 

2.604 

3.008 

5.712 

"                "       8    "    ... 

7.36 

2.976 

3.552 

6.528 

"               "      9    "    ... 

8.28 

3.348 

3.996 

7.344 

136  The   Farmer's   Business  Handbook 

Table  II  —Continued 


Kind  and  amount  of  feed 


Total  dry 

matter 


Lbs.  of  digestible  nutrients 


Protein 


Carbohy- 
drates + 

(fatX 

2.25) 


Total 


Nutritive 
ratio 


Miscellaneous 

Cabbage,  1  lb.  .. 

5  lbs.. 

15    "  .. 

20    "  .. 

"        25    "  .. 

30    "  .. 

35    "  .. 

"        40    "  .. 


Sugar  beet  leaves,  1  lb. . 

"  5  lbs. 

.<  15       H 

"  20    " 

"  25    " 

"  30    " 

"  35    " 

a  40    «< 


Sugar  beet  pulp,  1  lb . . 

"  5  lbs. 

"  15  "  . 

"  20  «'  . 

"  25  "  . 

"  30  "  . 

"  35  "  . 

"  40  "  . 


Beet  molasses,  1  lb.. 

2  lbs. 
"     3  "  . 

4  "  . 
"  5  "  . 
"     6  »'  . 

"   e  "  '. 

"  9    "  . 

Apple  pomace,  1  lb.*. 
"  5  lbs.. 
"  15  '«  . 
<i      20    ,.    m 


.15 
.75 
2.25 
3.00 
3.75 
4.50 
5.25 
6.00 

.12 
.60 
1.80 
2.40 
3.00 
3.60 
4.20 
4.80 

.10 
.50 
1.50 
2.00 
2.50 
3.00 
3.50 
4.00 

.79 
1.58 
2.37 
3.16 
3.95 
4.74 
5.53 
6.32 
7.11 

.233 
1.165 
3.495 
4.660 


.018 
.090 
.270 
.360 
.450 
.540 
.630 
.720 

.017 
.085 
.255 
.340 
.425 
.510 
.595 
.680 

.006 
.030 
.090 
.120 
.150 
.180 
.210 
.240 

.091 
.182 
.273 
.364 
.455 
.546 
.637 
.728 
.819 

.011 
.055 
.165 
.220 


.091 
.455 
1.365 
1.820 
2.275 
2.730 
3.185 
3.040 

.051 
.255 
.765 
1.020 
1.275 
1.530 
1.785 
2.040 

.073 
.365 
1.095 
1.460 
1.825 
2.190 
2.555 
2.920 

.595 
1.190 
1.785 
2.380 
2.975 
3.570 
4.165 
4.760 
5.355 

.164 

.820 

2.460 

3.280 


.109 
.545 
1.635 
2.180 
2.725 
3.270 
3.815 
4.360 

.068 
.340 
1.020 
1.360 
1.700 
2.010 
2.380 
2.720 

.079 
.395 
1.185 
1.580 
1.975 
2.370 
2.765 
2.160 

.686 
1.372 
2.058 
2.744 
3.430 
4.116 
4.802 
5.488 
6.174 

'.175 

.875 

2.625 

3.500 


1:  5.1 


1:  3 


1:12 


1:  8.5 


1:14.9 


Feeding   Stuffs 
Table   II— Continued 


137 


Total  dry 
matter 

Lbs.  of  digestible  nutrients 

Kind  and  amount  of  feed 

Protein 

Carbohy- 
drates + 

(fat  X 

2.25) 

Total 

Nutritive 
ratio 

MISCELLANEOUS-Continued. 

"       30    "    

"       35    "    

Skim  milk,  gravity,  1  lb . . . 

"          5  lbs.. 

"          8    "  .. 

«•                "        12    "  .. 

15    "  .. 

20 

25    "  .. 
"                "        30    "  .. 

Skim  milk,  centrifugal,  1  lb. 

"                  "         5  lbs. 

8   "  . 

12    "  . 

15    "  . 

"                    "       20    "  . 

«       25    "  . 

"                  "       30   "  . 

Buttermilk,  1  lb 

5.825 
6.990 
8.155 
9.320 

.096 
.480 
.768 
1.152 
1.440 
1.920 
2.400 
2.880 

.094 
.470 
.752 
1.128 
1.410 
1.880 
2.350 
2.820 

.10 
.50 
.80 
1.20 
1.50 
2.00 
2.50 
3.00 

.275 
.330 
.385 
.440 

.031 
.155 

.248 
.372 
.405 
.620 
.775 
.930 

.029 
.145 
.232 
.348 
.435 
.580 
.725 
.870 

.039 
.195 
.312 
.468 
.585 
.780 
.975 
1.170 

4.100 
4.920 
5.740 
6.560 

.065 

.325 

.520 

.780 

.975 

1.300 

1.625 

1.950 

.059 

.295 

.472 

.708 

.885 

1.180 

1.475 

1.770 

.065 

.325 

.520 

.780 

.975 

1.300 

1.625 

1.950 

4.375 
5.250 
6.125 
7.000 

.096 
.480 
.768 
1.152 
1.440 
1.920 
2.400 
2.880 

.088 
.440 
.704 
1.056 
1.320 
1.760 
2.2f'0 
2.620 

.104 
.520 
.832 
1.248 
1.560 
2.080 
2.600 
3.120 

1:  2.1 

1:  2 
1:  1.7 

"             5  lbs 

"             8    "    

"           12    "    

"           15    "    

"           20    "    

"           25    "    

"          30    "    

138 


The   Farmer's   Business   Handbook 


TABLE  III 

Elements  op  Fertility  in  1,000  Pounds  of  Various  Feeds 


No.  of 
analy- 
sis 


58 


Ash  in 
1,000 
lbs. 


Nitro- 
gen in 
1,000 
lbs. 


Phos- 
phoric 
acid  in 

1,000 

lbs. 


Potash 

in  1.000 

lbs. 


1.  Maize  fodder,  green 

2.  Peas  and  oats,  green... 

3.  Barley  and  peas,  green. 

4.  Red  clover,  green 

5.  Alfalfa,  green 

6.  Hungarian  grass,  green, 

7.  Corn  silage,  green 

8.  Potatoes 

9.  Mangel-wurzel 

10.  Beets,  sugar 

11.  Carrots 

12.  Timothy  hay 

13.  Mixed  hay 

14.  Hungarian  hay , 

15.  Red  clover  hay , 

16.  Alfalfa  hay 

17.  Corn  fodder,  with  ears 

18.  Corn  stover , 

19.  Pea  vine  straw 

20.  Wheat  straw 

21.  Oat  straw 

22.  Indian  corn 

23.  Wheat , 

24.  Rye , 

25.  Barley , 

26.  Oats , 

27.  Buckwheat , 

28.  Peas   

29.  Corn  cob  meal 

30.  Wheat  bran , 

31.  Wheat  middlings 

32.  Dark  feeding  flour 

33.  Rye  bran 

34.  Buckwheat  bran 

35.  Buckwheat  mid.  coarse 

36.  Malt  sprouts 

37.  Brewer's  grains,  wet.. 

38.  Brewer's  grains,  dry  . . 

39.  Gluten  meal 

40.  Hominy  feed 

41.  Linseed  meal,  old  P 

42.  Linseed  meal,  new  P... 


45 


197 


68 

63 

69 

393 


178 
117 


53 
80 
55 

149 
1,358 

257 
1,128 

560 
20 

118 


230 
5 
6 
128 
158 
166 


20 


828 
467 
755 
790 
760 
870 
779 
750 
872 
820 
870 
143 
137 
77 
170 
153 
92 
150 
136 
136 
145 
130 
134 
134 
143 
133 
141 
140 
90 
132 
126 
98 
125 
156 
120 
120 
762 
95 
86 
89 
89 
1 10 


14.7 

16.05 

16.7 

16 

22.1 

12 


11 

12.2 
8.1 
10 
41.1 
64.5 
61.8 
62.1 
80.2 
37.4 
45.3 
66.0 
53.0 
57.0 
14.8 
17.1 
19.8 
24.8 
31.0 
27.7 
28.1 


58.0 
27.0 
12.2 
46.0 
28.0 
47.0 
75.1 
12.4 
47.2 
7.3 
22.1 
61.0 
62.1 


1.6 

2.8 

2.7 

4.6 

6.2 

3.2 

1.4 

1.4 

1.7 

1.7 

1.2 

4.4 

9.9 

7.2 

10.8 

17.6 

4.0 

2.7 

6.8 

.64 

1.9 

12.6 

16.3 

15.8 

13.9 

14.7 

12.3 

26.8 

7.0 

19.5 

20.4 

21.6 

18.4 

11.8 

35.2 

29.7 

6.2 

25.1 

41.2 

12.0 

46  8 

45.1 


1.1 

1.65 

1.8 

1.5 

1.5 

.7 

1.1 

1.6 

.9 

.8 

.9 

5.0 

4.1 

3.5 

5.5 

6.1 

2.9 

3.8 

3.5 

2.2 

2.8 

5.7 

8.7 

8.6 

7.9 

6.9 

6.9 

8.4 

5.7 

26.9 

13.5 

5.7 

22.8 

4.2 

12.3 

17.4 

4.2 

16.1 

3.3 

9.8 

1G.6 

17.4 


3.9 

6.25 

5.05 

4.8 

3.5 

4.7 

3.7 

5.7 

3.8 

3.7 

2.6 

14.1 

13.2 

13.0 

18.7 

17.9 

14.0 

16.4 

10.2 

6.3 

17.7 

3.7 

5.5 

5.8 

4.8 

4.8 

3.0 

10.1 

4.7 

15.2 

7.4 

5.4 

14.0 

12.7 

11.4 

19.9 

.5 

2.0 

.5 

4.9 

13.7 

13.4 


Feeding   Staffs 
Table  III  —  Continued 


139 


No.  of 
analy- 
sis 


►3 


Ash  in 
1,600 
lbs. 


Nitro- 
gen in 
1,000 
lbs. 


Phos- 
phoric 
acid  in 
1,000 
lbs. 


Potash 

in  1,000 

lbs. 


Esti- 
mated 
value 
per 
ton 


43.  Cotton-seed  meal 

44.  Cabbage  

45.  Sugar  beet  leaves 

46.  Sugar  beet  pulp 

47.  Beet  molasses 

48.  Apple  pomace 

49.  Skim-milk,  gravity 

50.  Skim-milk,  centrifugal. 

51.  Bean  straw 

52.  Turnips 


142 

7 

8 

16 

35 

5 

96 

7 

6 


856 

8S0 
SOS 
207 
740 
904 
906 
5.3 
905 


70.5 
14.1 
23.9 

5.8 
106 

8.2 

7 

7.4 
69 


59.5 
2.8 
2.7 
.96 

14.5 
1.7 
4.9 
4.6 

11.4 
1.8 


30.4 

2.2 

1.5 

.2 

.5 

.1 

2.1 

2.1 

2.1 

1. 


15.8 

5.2 

6.2 

.4 

56.3 

.3 

2.0 

2.0 

18.4 
3.9 


$20  82 
1  48 
1  25 

32 
9  16 

26 
1  74 
1  65 
5  04 

94 


Analysis  of  Various  Fertilizer  Materials 


In  1,000  lbs. 


Water        Ash      Nitrogen 


Phos- 
phoric 
acid 


Potash 


Ammonium  sulfate  

Ash  of  deciduous  trees  . . 
Ash  of  evergreen  trees. 
Ashes,  leached  wood 

Blood  meal 

Bone  black   

Bone  black  dissolved   . . . 

Bone  meal 

Dissolved  S.  C.  rock 

Kainit 

Nitrate  of  potash 

Nitrate  of  soda  

Potassium  muriate,  80  % 
Potassium  sulfate,  90  %  • 

Peruvian  guano    

Sodium  nitrate 

Tankage 

Tobacco  stems 


40. 

50. 

50. 
302. 
134. 

46. 


900. 
900. 


82. 


130. 
120. 
127. 

19.3 

14. 

11. 

22. 
150. 

26. 
100. 
180. 


232. 
880. 


430. 
647. 


205. 


118. 


23, 


130.9 
157. 


70. 

155. 
67. 
16.4 


35. 

25. 

15.1 

12. 
282.8 
170. 
176. 
152. 


140. 


118. 
9.2 


100. 
60. 
12.7 
7. 


128. 
451.9 


527. 

499. 

33. 


28.2 


140 


The   Farmer's   Business   Handbook 


To  illustrate  how  these  tables  may  be  used,  we 
will  examine  a  system  of  feeding  which  the 
writer  observed  recently  in  a  certain  section  of 
New  York.  The  section  referred  to  is  devoted 
almost  exclusively  to  dairying,  and  timothy  hay 
constitutes  the  greater  part  of  the  coarse  fodder 
during  the  feeding  season.  Oats  are  about 
the  only  grain  raised.  Corn  is  purchased  and 
ground  with  the  oats,  in  about  equal  weights,  to 
make  "chop,"  which  is  fed  with  the  hay.  The 
cows  will  not  vary  greatly  from  1,000  pounds  live 
weight.  While  these  cows  are  in  full  flow  of  milk 
in  the  spring  before  pasture  is  ready,  they  are  fed 
about  20  pounds  of  hay  and  8  pounds  of  chop  per 
day.  Turning  to  the  tables,  we  find  that  20 
pounds  of  hay,  4  pounds  of  oats  and  4  pounds  of 
corn  contain  digestible  nutrients  as  follows: 


Dry 

matter 

Protein 

C.  H.  and 
Fat 

Total 

Nutritive 
Ratio 

20  lbs.  hay 

17.40 
3.56 
3.56 

.560 
.368 
.316 

9.300 
2.772 
3.056 

9.860 
2.640 
3.372 

Total 

24.52 
24.00 

1.244 
2.5 

14.628 
13.4 

15.872 
15.9 

1:11.7 

Wolff's  Standard 

1:  5.4 

Upon  comparison  of  the  nutrients  furnished  by 
this  ration  with  Wolff's  standard  as  given  in 
Table  I,  it  is  discovered  that  while  the  dry  mat- 
ter and  total  nutrients  are  not  far  out  of  the  way, 
t-he  protein  is  much  too  small,  the  carbohydrates 


Feeding   Stvffs 


141 


and  fat  are  somewhat  too  great,  while  the  nutri- 
tive ratio  is  far  too  wide. 

This  result  might  readily  have  been  foreseen 
had  we  paused  a  moment  to  note  the  nutritive 
ratio  of  each  of  the  three  foods  entering  into  the 
ration.  They  are,  timothy  hay,  1:16.6;  oats, 
1:6.2;  corn,  1:9.7.  Neither  of  them  is  as  narrow 
as  the  standard,  and  it  is  impossible  to  combine 
them  into  a  ration  that  is  approximately  balanced. 
As  corn  is  a  purchased  product,  the  natural  sug- 
gestion is  that  the  corn  should  be  replaced  by 
some  food  having  a  high  proportion  of  protein, 
or,  in  other  words,  a  very  narrow  nutritive  ratio. 
Consulting  the  table,  it  is  found  that  among  such 
are  linseed  meal,  cottonseed  meal,  gluten  feed, 
malt  sprouts,  buckwheat  middlings,  etc.  As 
buckwheat  middlings  is  a  New  York  state  prod- 
uct and  can  readily  be  put  in  stock  during  the 
winter,  it  is  suggested  to  substitute  it  for  the  corn 
in  the  ration.  Again  taking  the  figures  from  the 
table,  we  have: 


Dry 

matter 

Protein 

C.  H.  and 
Fat 

Total 

Nutritive 
Ratio 

17.40 
3.56 
3.48 

.560 
.368 
.880 

9.300 

2.272 
1.824 

9.860 
2.640 
2.704 

4  lbs.  buckwheat  raid's.. 

Total 

24.44 

1.808 

13.396 

15.204 

1:7.4 

While  this  ration  is  much  improved  over  the 
previous  one  and  will  produce  a  much  freer  flow 


142 


The   Farmer's   Business  Handbook 


of  milk,  it  is  still  too  wide  to  produce  the  best 
results.  If  the  timothy  hay  is  reduced  two  pounds 
and  two  pounds  of  cottonseed  meal  put  in  its 
place,  we  get: 


Dry 
matter 

Protein 

C.  H.  and 
Fat 

Total 

Nutritive 
Ratio 

15.66 
3.56 
3.48 
1.84 

.504 
.368 
.880 
.744 

8.370 

2.272 

1.824 

.888 

8.874 
2.640 
2.704 
1.632 

4  lbs.  buckwheat  mid's. . 
2  lbs.  cottonseed  meal   . . 

Total 

24.54 

2.496 

13.354 

15.850 

1:5.3 

This  ration  corresponds  very  closely  to  the 
standard,  and  while  the  purchase  of  the  cotton- 
seed meal  will  add  somewhat  to  the  expense,  still 
it  is  the  experience  of  careful  feeders  that  the 
increased  production  will  abundantly  pay  for  thus 
securing  a  proper  balance  to  the  ration. 

The  same  result  may  be  obtained  by  using 
other  feeding  stuffs  having  a  narrow  nutritive 
ratio.  The  question  is  likely  to  be  raised,  Which 
of  the  various  feeding  stuffs  offered  in  the  market 
may  most  economically  be  used  in  supplementing 
the  home-grown  foods  to  produce  a  balanced 
ration?  This  question  is  best  answered  by  for- 
mulating properly  balanced  rations  containing  each 
of  the  foods  under  consideration;  and  by  assign- 
ing the  actual  market  value  per  pound  to  each  of 
the  constituents  of  the  ration,  its  cost  is  readily 
ascertained  and  the  cheapest  may  be  selected. 


CHAPTER  VIII 

ACCOUNTS    WITH  TEE  FARM  HOUSEHOLD 

It  will  be  necessary  to  say  something  more  of 
Farm  Household.  It  has  been  thought  best  not  to 
complicate  the  accounts  already  set  forth  by  intro- 
ducing accounts  with  Farm  Household,  since  they 
need  to  be  treated  specifically.  This  third  division 
of  accounts,  which  includes  Farm  Household  and 
necessary  explanations  to  keep  such  account,  does 
not  imply  that  no  inventory  is  to  be  taken  of 
other  belongings,  but  rather  that  a  fuller  one  be 
made  than  has  yet  been  set  down. 

First,  make  a  detailed  inventory  of  personal  farm 
property.  It  need  not  necessarily  be  copied  in 
a  book,  though  it  would  be  well  to  have  it  done. 
Then  make  out  an  inventory  of  household  goods, 
with  valuation  of  each  article  or  group  of  articles 
affixed.  Follow  this  with  the  statement  of  the 
value  of  the  farm  and  of  all  amounts  receivable 
and  payable.  With  such  an  inventory  it  will  be 
possible  to  know  present  worth.  Such  inventories 
would  better  be  taken  in  late  winter  or  early 
spring,  when  there  is  likely  to  be  freedom  from 
pressing  work.     In  justice   to   one's   family,  to 

(143) 


144  The   Farmer's   Business   Handbook 

creditors  and  to  oneself,  such  inventories  should 
be  taken  annually.  A  summary  of  such  inven- 
tory might  be  approximately  as  follows  (for  form 
of  itemized  inventory,  see  Chapter  II) : 

Inventory  taken  March  1,  1901 

Summary 

Farm,  personal  property $2,600 

Household  goods 750 

Book  accounts  and  notes ....    430 

Farm,  eighty  acres 4,000 

$7,780 

Less  mortgage $1,000 

Less  amounts  payable 300 

$1,300 


Net  assets $6,480 

In  order  to  simplify  farm  household  accounts, 
now  that  an  inventory  has  been  made,  let  the  wife 
or  daughter  take  charge  of  this  part  of  the  book- 
keeping. The  proprietor  and  his  workmen  draw 
on  Farm  Household  for  their  subsistance,  hence 
Farm  Household  will  have  a  credit  for  board  fur- 
nished. This  implies  that  Wheat  Field,  Live 
Stock,  etc.,  will  be  charged  not  only  with  the 
value  of  the  labor  of  the  workmen,  but  for  their 
board  also.  The  simplest  way  out  of  the  complex 
condition  is  to  assume  a  price  for  each  workman, 
which  shall  include  board.  This  will  furnish  a 
credit  to  Farm  Household  and  result  in  having  a 
definite  price  for  labor  performed  for  the  various 


The   Farm   Labor  145 

divisions  or  accounts.  Such  arrangement  will 
assist  materially  in  simplifying  the  accounts  and 
in  getting  at  the  true  cost  of  raising  the  various 
crops  and  of  caring  for  the  live  stock.  To 
illustrate : 

Let  it  be  assumed  that  the  workmen  are  paid 
$20  per  month — a  higher  price  may  be  assumed 
for  the  proprietor;  let  it  also  be  assumed  that 
board  and  room  are  worth  $13.80  per  month,  or 
approximately  $3  per  week.  It  must  also  be 
assumed  that  ten  hours  constitute  a  day's  work — 
some  days  may  be  longer,  some  shorter — and  that 
twenty-six  working  days  constitute  a  month. 

A  summary  of  the  above  would  be  as  follows: 

Wages,  one  month  $20  00 

Board,  one  month 13  80 

$33  80 
260  hours'  labor,  at  13  cents  per  hour $33  80 

While  the  above  statements  are  assumed,  they 
may  serve  well  to  show  how  transactions  under 
similar  conditions  may  be  treated  in  order  that  a 
definite  amount  may  be  charged  for  labor  to  Corn 
Field,  Poultry,  etc. 

In  like  manner  the  price  per  hour  may  be  set 
for  the  proprietor; 

Wages,  one  month $38  00 

Board,  one  month 14  00 

$52  00 
260  hours'  labor,  at  20  cents  per  hour $52  00 

J 


146  The   Farmer's   Business   Handbook 

Let  it  now  be  assumed  that  all  supplies  for 
household  are  charged  up,  including  indoor  help, 
cash,  flour,  chickens,  groceries,  clothing,  furni- 
ture, etc.  In  addition  to  this  account,  which 
embraces  all  outgoes  and  all  incomes,  a  Personal 
Expense  account  should  be  kept  with  and  by 
each  individual  old  enough  to  record  the  items. 
Such  accounts  will  reveal  not  only  what  the 
maintenance  cost  of  each  individual  of  the 
household  is,  but  also  the  cost  of  maintaining  that 
part  of  the  family  which  is  not  engaged  in  pro- 
ductive industry  in  the  fields  and  barns.  The 
only  credit  to  Household  will  be  the  board  bills  of 
those  engaged  in  productive  industry  on  the  farm. 
Such  credit  will  be  smaller  than  the  outgo.  The 
deficit  must  be  made  up  from  some  other  source, 
such  as  wages  of  the  proprietor  and  his  children. 

This  does  not  imply  that  the  wife  has  not 
earned  her  board  and  raiment.  But  it  does  en- 
able the  farmer  to  determine  with  a  good  degree 
of  accuracy  the  profits  or  losses  of  the  farm  ope- 
rations proper.  If  the  children  are  employed  in 
gainful  work  on  the  farm,  their  time  should  be 
charged  up  to  the  various  farm  accounts  accord- 
ing as  the  work  is  performed.  Such  wages  and 
the  liberal  wages  allowed  the  proprietor,  added 
to  the  profits  of  the  farm,  should  maintain  the 
family  in  comfort  and  leave  a  modest  surplus. 

Having  all  the  facts  at  hand,  one  can  judge 


The   Family   Earnings  147 

fairly  accurately  whether  it  would  be  better  to 
pay  house -rent  in  town,  work  by  the  day  or 
month,  as  work  presented  itself,  buy  all  food 
supplies  from  the  grocery,  or  whether  it  would  be 
better  to  remain  on  the  farm.  In  this  connection, 
of  course,  it  would  have  to  be  decided  whether 
to  rent  the  farm,  or  to  sell  it  and  put  the  money 
at  interest.  One  could  now  approximate  the  cost 
of  living  in  town,  the  income  from  labor  per- 
formed for  other  people  and  the  income  from  the 
money  loaned  which  formerly  was  invested  in 
safe  realty. 

If  accounts  are  kept  on  the  farm  as  they  should 
be,  it  can  further  be  determined  whether  the  earn- 
ings of  the  wage- workers  of  the  family  are  enough 
to  maintain  them  and  the  remainder  of  the  family 
which  do  not  contribute  directly  to  the  income; 
or  whether  the  profits  of  the  farm  and  its  equip- 
ment—  the  invested  capital  —  must  be  added 
to  the  wage  income  in  order  to  maintain  and 
educate  the  family. 

A    CHAT    WITH    THE    FAMILY 

In  the  "Fertility  of  the  Land,"  the  first  pages 
were  devoted  to  a  "Chat  with  the  Young  Farmer." 
The  author  has  decided  that  it  is  best  to  have  his 
present  chat  with  the  family  somewhat  privately, 
in  the  last  pages,  so  that  the  family  secrets  will 


148  The  Farmer* 8   Business  Handbook 

not  go  out  at  the  front  door  ;  and,  therefore, 
he  has  placed  this  confidential  talk  at  the 
close  of  "Farm  Accounts"  instead  of  at  the 
beginning. 

It  is  assumed  that  the  principles  which  should 
govern  in  keeping  accounts  set  forth  in  the  pre- 
ceding pages  have  been  mastered  by  hard  and 
persistent  study,  and  that  some  form  of  account- 
ing has  been  adopted,  and  that  accounts  have 
been  kept  for  at  least  one  year. 

The  wife  and  some  of  the  children  are  really 
gainful  factors,  but  usually  silent  partners,  unless 
accounts  are  kept  with  the  household.  They  may 
add  much  to  the  common  fund,  but  have  little  or 
no  voice  in  the  use  or  investment  of  the  wealth 
which  they  have  helped  to  accumulate.  Let  it  be 
remembered  that  the  family  is  a  cooperative  com- 
pany, each  working  for  the  benefit  of  all.  The 
capital  stock  is  composed  largely  of  good  will  and 
love;  therefore,  there  should  be  frequent  meet- 
ings of  the  stockholders,  that  the  business  may 
be  fully  discussed  and  plans  laid  for  future  ope- 
rations. For  convenience  in  carrying  on  the 
business,  one  person  should  be  the  financial  head 
— the  president.  In  order  that  business  may 
not  be  delayed  or  blocked,  the  president  should, 
if  emergencies  arise,  hold  the  balance  of  power 
in  deciding  large  affairs. 

Let  us  attend  one  of  the  meetings  of  this  com- 


The   Stockholders  149 

pany  of,  say,  six  stockholders.  Three  of  the 
children  are  old  enough  intelligently  to  discuss 
the  company's  affairs.  The  wife  makes  a  report 
of  the  expenditures  of  the  month.  She  calls 
attention  to  the  need  of  a  larger  dining  table, 
the  desirability  of  increasing  the  number  of  fly- 
screens.  She  reports  what  the  cost  of  them  will 
be.  She  tells  where  the  old  table  is  needed  in 
some  other  room.  She  refrains  from  saying  that 
"Mrs.  Smith  has  such  a  table  as  is  needed, 
although  the  Smiths  are  no  better  off  than  we 
are."  This  good  housewife  reports  to  the  com- 
pany her  plans  for  paying  for  these  additional 
comforts.  The  daughter,  Mary,  renders  her 
account  of  personal  expenses  for  the  month. 
These  are  discussed  and  plans  made  for  her 
expenditures  for  the  following  month. 

The  large,  solid  boy,  John,  renders  his  account. 
His  expenditures  for  the  month  consist  of  one  pair 
denim  overalls  50  cents,  one  straw  hat  50  cents. 
John  evidently  has  a  carriage  in  mind,  and  if 
that  acre  of  potatoes  "pans  out"  all  right,  he 
will  get  it  in  the  fall  without  calling  on  father 
for  any  money.  His  sister  sees  the  point,  and 
concludes  she  will  make  over  one  of  her  old  sum- 
mer dresses  and  defer  the  purchasing  of  a  new 
gown.  One  can  tell  what  is  in  her  mind — she  is 
in  sympathy  with  John's  scheme  and  makes  this 
sage  remark,  "A  made-over  dress  is  often  like 


150  The   Farmer's   Business   Handbook 

warmed-over  Christmas  turkey,— better  than  it 
was  at  first." 

"Bud,"  the  little  philosopher  of  the  family, 
says,  "I  hain't  had  nothin'  this  month  'cept  my 
board — got  lots  of  old  clothes,  must  wear  'em 
out,  'cause  they  hain't  no  good  for  school  clothes. 
Good  enough  when  I  pick  strawberries  or  potato 
bugs."  But  Bud  has  not  told  all  his  story. 
Listen  carefully  as  he  whispers  in  his  mother's 
ear:  "I  am  saving  my  strawberry  money  to 
buy  a  hat  for  father  on  his  birthday.  Hasn't 
had  a  new  one  for  two  years,  and  his  old  one 
is  just  shocking;  if  he  weren't  my  father,  I'd 
be  ashamed  of  him." 

The  good  wife  of  the  farm  is  sometimes  the 
last  one  to  be  remembered.  She  must  look  for- 
ward to  the  final  footings  of  all  accounts  at  the 
end  of  the  year.  She  must  be  provident,  self- 
sacrificing;  manage  to  keep  her  house  clean  and 
tidy  and  herself  neatly  dressed  when  away  from 
home.  She  may  not  bear  the  heaviest  physical 
burdens,  but  she  must  of  necessity  bear  the 
greatest  responsibility.  She  should  be  fully 
acquainted  with  all  outgoes  and  incomes,  all 
plans  for  future  operations,  all  prospects  of  in- 
creasing or  diminishing  incomes.  She  must  take 
forethought  for  the  time  when  the  children  should 
go  to  the  academy  or  the  college.  She  must 
forestall  the  additional  demands  which  will  be 


The    Wife  151 

made  when  the  children  unite  their  destinies 
with  those  reared  in  other  households.  While 
she  is  thinking  and  planning  for  all  this,  we 
wonder  whether  her  husband  has  neglected  to 
keep  accounts  not  only  with  farm,  but  account 
of  the  debt  he  owes  to  his  wife.  Has  he  writ 
down  large  somewhere  in  his  memory  the  hour, 
the  day  and  the  year  when  he  put  himself  under 
most  sacred  obligations, —  when  he  became  a 
debtor?  Has  he  cast  up  this  account  yearly  to 
see  whether  he  had  any  credits  to  place  over 
against  that  debtor  charge  which  as  yet  stands 
unbalanced  by  an  equal  credit  charge  ? 

Is  he  as  mindful  of  the  debt  he  owes  to  his  wife 
as  little  Bud  is  to  the  debt  of  love  which  he  owes 
to  his  father,  and  which  he  proposes  to  liquidate  ? 
There  are  many  accounts  which  should  be  bal- 
anced besides  those  with  corn  and  cattle.  In  all 
these  pages  and  those  that  follow,  the  attempt 
is  made  to  impress  upon  the  reader  the  unhappy 
effects  of  carelessness, —  carelessness  in  conduct- 
ing business,  carelessness  in  discharging  duty  to 
other  members  of  the  household,  and,  above  all, 
carelessness  in  rembermg  benefits  received.  A 
careless  memory  tends  to  produce  ingratitude 
and  selfishness. 

Of  course  one's  gratitude  is  due  first  to  one's 
family,  but  all  broad-minded  persons  have,  or 
should  have,  many  friends  from  whom  benefits 


152  The  Farmer's  Business  Handbook 

are  constantly  being  received.  The  value  of  these 
benefits  cannot  be  set  forth  in  an  account  book, 
therefore  the  greater  necessity  of  taking  a  kindly 
interest  in  the  welfare  of  others.  Our  world  is 
just  as  large  as  we  make  it.  Interest  may  be  cen- 
tered largely  in  self  or  in  "Me  and  my  wife,  my 
son  John,  and  his  wife,  us  four  and  no  more,"  or 
it  may  be  as  extended  as  our  knowledge  and  as 
genuine  as  the  interest  taken  in  one's  family. 

As  has  already  been  stated,  logically,  there  is 
no  debit  without  a  credit.  Learn  to  remember 
one  as  religiously  as  the  other.  In  brief,  learn 
to  keep  accounts.  Keep  them  in  double  entry. 
So  far  as  possible  make  them  balance.  Where 
they  do  not  balance,  make  this  entry:  By  bal- 
ance, love  and  good  will. 


PART  II— BUBAL  LAW 


CHAPTER  IX 

PROPERTY,    DEEDS   AND  CONVEYANCES 

1.      REAL    AND    PERSONAL    PROPERTY,  AND    DISTINCTIONS 
BETWEEN    THEM 

Property  is  any  thing  or  right  that  can  be 
legally  owned.  It  is  of  two  classes,  real  and  per- 
sonal, and  the  rules  relating  to  each  are  radically 
different.  The  differences  between  these  species 
of  property  should  be  carefully  borne  in  mind 
by  the  farmer. 

Real  property,  or  realty,  may  be  said  to  include 
the  actual  soil  itself,  and  everything  permanently 
affixed  to  or  imbedded  in  the  soil;  and  owner- 
ship of  realty  carries  with  it  the  surface  of  the 
land  and  all  above  to  the  heavens  and  below  to 
the  center  of  the  earth.  If  this  were  borne  in 
mind  it  would  dispose  of  a  very  prevalent  but 
fallacious  idea  in  regard  to  the  law  of  trespass  in 
relation  to  fishing,  which  is  of  much  interest  to 
the  farmers'  boys :  this  is  the  idea  that  there  can 
be  no  trespass  on  water,  but  that  actual  contact 

(153) 


154  The   Farmer's   Business   Handbook 

with  the  soil  itself  is  necessary.  For  instance,  if 
a  stream  runs  over  the  land  of  A,  then  upon 
the  land  of  B,  and  there  forms  a  pond,  and  the 
latter  choses  to  prevent  boating  or  fishing 
thereon,  the  idea  is  held  that  by  starting  above 
the  land  of  B  and  nowhere  touching  his  soil, 
persons  may  come  down  the  stream  in  a  boat 
upon  that  portion  of  the  stream  or  the  pond 
overlying  B's  land,  and  fish  there.  Of  course 
the  idea  is  absurd  when  we  bear  in  mind  that 
the  ownership  of  land  includes  not  merely 
the  solid  surface,  but  all  above  it  as  well,  and 
that  to  cross  these  boundaries  on,  above  or  be- 
low the  surface  is  a  trespass.  (See  Chapter  X, 
post.) 

Real  property  includes,  and  a  deed  of  land 
carries,  therefore,  all  minerals  imbedded  in  the 
soil,  all  water  percolating  through  the  soil,  ice 
upon  streams  or  ponds  above  the  soil,  all  natural 
products  —  as  trees  and  grasses  and  crops,  while 
standing — all  will  pass  under  a  deed,  though  not 
named.  (See  article  on  Removal  of  Crops,  page 
167,  post.)  Of  course,  houses  and  permanent 
erections  upon  the  land  become  part  of  it,  as,  in- 
deed, very  frequently  do  many  articles  of  personal 
property  only  temporarily  affixed  to  the  soil. 
These  additions  are  called  fixtures. 

Personal  property  embraces  every  thing  or  right 
capable  of  being  owned  that  js  not  real  prop- 


Property  155 

erty.  It  includes  chattels,  goods,  notes,  bonds, 
debts,  rights  of  action,  etc.  Any  species  of  real 
property,  as  stone,  minerals,  trees,  etc.,  upon 
separation  from  the  soil  itself,  becomes  under 
all  ordinary  circumstances  personal  property  and 
subject  to  its  law.  Therefore,  in  making  a  sale 
of  such  property,  or  a  contract  in  relation 
thereto,  the  reader  must  determine  whether  the 
subject  is  to  be  considered  as  a  part  of  the  land 
and  unsevered  from  it,  or  whether  the  con- 
tract contemplates  by  its  terms  a  severance  from 
the  soil.  If  the  former,  then  it  is  a  sale  or  con- 
tract relating  to  land  and  must  be  by  deed,  or  a 
contract  for  its  sale  must  be  written,  no  matter 
what  the  value.  If  the  latter,  a  contract  for  its 
sale  need  not  be  written  unless  it  is  of  the 
value  of  fifty  dollars  or  more,  as  is  hereinafter 
explained. 

The  differences  between  these  two  kinds  of 
property  are,  briefly:  Realty  goes  to  the  heirs, 
while  personalty  goes  to  the  next  of  kin  of  a 
decedent.  These  may  or  may  not  be  the  same 
persons.  A  wife  has,  in  many  states,  a  dower 
right  of  a  life -interest  in  one- third  of  her  hus- 
band's realty,  which  he  cannot  deprive  her  of 
by  deed  or  will.  But  he  may  by  sale,  will  or 
gift  deprive  her  of  any  interest  in  his  personalty; 
though,  if  he  do  not  do  so,  she  will  be  entitled 
to  a  share  in  that,  also,  upon  his  death. 


156  The  Farmer's  Business  Handbook 

n.     DEEDS 

Probably  by  far  the  most  important  document 
in  ordinary  business  transactions  is  the  deed  by 
which  one  acquires  title  to  his  home  or  his  farm. 
The  only  ways  to  acquire  real  estate  are  by  deed, 
by  will,  by  descent,  or  by  act  of  law.  There  are 
certain  deeds  that  may  be  acquired  by  process 
of  the  court.  Such  deeds  should  always  be  sub- 
mitted to  the  family  lawyer,  in  order  that  he 
may  determine  whether  due  process  of  law  has 
been  had. 

The  most  common  deeds  of  real  property  are 
the  warranty  deed,  so  called,  and  the  full  cove- 
nant deed.  The  former  warrants  to  defend  the 
title  to  the  property  against  all  comers,  and  is 
ordinarily  sufficient.  It  differs  from  the  full  cove- 
nant deed,  however,  in  this — that,  in  order  to 
recover  from  the  grantor  or  maker,  it  is  necessary 
to  show  an  actual  ouster  (by  some  one  claiming 
title) ,  while  the  full  covenant  deed  gives  the  right 
to  proceed  against  the  grantor  the  moment  any 
flaw  in  the  title  appears.  A  warranty  deed,  in 
other  words,  necessitates  a  defense  of  title,  rely- 
ing upon  the  warrantor  in  case  of  defeat  in  the 
courts  of  law  or  otherwise.  A  full  covenant  deed, 
on  the  other  hand,  places  the  purchaser  in  posi- 
tion to  proceed  against  the  grantor  the  moment 
his  title  is  assailed   by  a  valid  claim.    It  goes 


Kinds  of  Deeds  157 

without  saying,  therefore,  that  the  full  covenant 
deed  is  the  better  to  take.  Another  form  of 
deed  is  what  is  known  as  the  quit- claim  deed, 
in  and  by  which  the  grantor  simply  releases  all 
claim  which  he  may  have  in  and  to  the  premises 
deeded,  and  may  covenant  against  any  act  of  his 
own  with  reference  to  the  property.  A  quit-claim 
deed  contains  no  warranty  of  title.  In  many 
cases  such  a  deed  is  absolutely  good,  but  it 
should  never  be  taken  except  upon  the  advice 
of  legal  counsel. 

A  deed  is  not  necessarily  a  formal  document. 
Any  instrument  which  shows  in  language  fairly 
clear  the  intent  of  one  party  to  sell  certain  lands, 
and  the  intent  of  the  other  party  to  buy,  which  is 
commonly  done  by  stating  how  much  he  is  to 
pay,  or  stating  it  to  be  on  consideration  of  one 
dollar,  and  which  complies  with  the  rules  laid 
down  as  to  contracts,  is  sufficient.  It  must  be 
signed  and  sealed  by  the  grantor  and  (generally) 
his  wife,  if  he  has  one;  if  not,  he  should  be 
described  as  unmarried.  It  should  be  duly  ac- 
knowledged before  a  notary,  although,  if  the 
signature  be  duly  acknowledged  before  a  sub- 
scribing witness,  an  affidavit  may  subsequently  be 
made  by  such  witness,  which  will  entitle  the  deed 
to  be  recorded.  In  some  states  a  deed  need  not 
be  under  seal,  but  sealing  it  never  does  any  harm. 

It   is   very   necessary   for   safety   to   record   a 


158  The   Farmer's  Business  Handbook 

deed  in  the  office  of  the  county  clerk;  otherwise 
subsequent  instruments  might  be  recorded  ahead 
of  one's  deed,  and,  by  the  law  of  most  of  the 
states,  would  take  precedence,  as  deeds  and  mort- 
gages of  real  property  must  be  recorded  in  the 
office  of  the  clerk  of  the  county  where  the  prop- 
erty is  located,  or  they  will  be  void  as  against 
any  subsequent  purchaser  or  encumbrancer  of  the 
same  property  in  good  faith  and  for  value.  Rec- 
ord, moreover,  is  a  prime  safeguard  against  in- 
conveniences arising  from  the  loss  of  the  deed  and 
all  of  the  accidents  liable  to  occur  in  its  possession. 

It  is  a  fact  that  a  deed  of  property  may  be 
made  upon  the  proper  blanks  by  any  person  of 
intelligence.  When  a  considerable  amount  is 
involved,  however,  it  is  unsafe  to  take  a  deed 
which  has  not  been  passed  upon  by  some  attor- 
ney in  whom  the  purchaser  has  confidence.  It 
is  not  a  question  of  fraud  —  even  your  best  and 
most  loyal  friend  may  ignorantly  sell  to  you 
real  estate  to  which  he  may  have  no  title.  A 
good  lawyer  can  always  detect  these  deficiencies 
and  save  you  perhaps  no  end  of  annoyance  and 
possible  litigation  by  a  careful  investigation  of 
the  title  and  a  thorough  examination  of  the  deed 
of  conveyance. 

There  is  a  provision  in  nearly  all  states  requir- 
ing sales  of  land  to  be  by  written  instrument. 
These  requirements  are   generally  about  as  fol- 


Abstracts  of  Title  159 

lows:  No  interest  in  lands  other  than  leases  for 
a  term  not  exceeding  one  year,  nor  any  trust 
or  power  relating  to  lands,  can  be  created, 
granted,  assigned,  surrendered  or  declared  unless 
by  act  or  process  of  law,  or  by  a  deed  or  con- 
veyance, in  writing,  subscribed  by  the  party 
creating,  granting,  assigning,  surrendering,  or  de- 
claring the  same,  or  by  his  lawful  agent  there- 
unto authorized  in  writing;  but  this  does  not 
affect  the  acquiring  of  real  property  by  will. 

m.    ABSTRACTS  OP  TITLE 

It  is  unsafe  for  any  person  to  take  a  deed  of 
or  mortgage  upon  property  without  an  abstract  of 
title,  which  is  usually  made  by  the  clerk  of  the 
county.  Abstracts  are,  however,  frequently  made 
by  lawyers;  and,  at  any  rate,  in  large  transac- 
tions where  the  abstract  is  complicated,  it  should 
always   be   passed  upon  by  an  attorney. 

An  abstract  of  title  is  a  brief  account  of  all  the 
documents  upon  which  title  is  based,  and  of  all 
judgments,  mortgages  and  instruments  which  in 
any  way  relate  to  such  title  as  the  same  are 
recorded  in  the  office  of  the  county  clerk. 

Evidences  of  title  include  deeds,  wills,  decrees 
of  the  court,  judgments,  judicial  sales,  sales  by 
officials  authorized  by  law,  acts  of  the  legislature 
or  congress,  etc. 


160  The   Farmer's   Business   Handbook 

Abstracts  of  deeds  should  show: 

1.  Names  of  grantor  and  grantee.  If  any 
grantor  was  a  married  man,  his  wife's  name.  If 
there  is  no  statement  that  the  grantor  was  un- 
married, a  careful  abstractor  should  procure  proof 
of  that  fact  and  annex  it  to  the  abstract. 

2.  Date  of  deed;  brief  synopsis  of  the  character 
of  the  grant,  and  whether  absolute  or  conditional. 

3.  Names  and  residences  of  parties  and  of 
executors,  guardians,  officials  and  the  like,  where 
such  parties  appear  and  have  anything  to  do  with 
the  conveyance. 

4.  Any  other  recital  in  the  deed  which  mate- 
rially affects  the  title. 

5.  The  description  of  the  property  in  the  origi- 
nal deed  upon  which  title  is  based  in  full  and  any 
variation  in  subsequent  deeds.  All  reservations 
or  burdens  upon  the  land,  as  rights  of  way,  etc. 

6.  Consideration  for  which  the  deed  is  given. 
If  the  deed  is  executed  by  an  attorney,  the  ab- 
stract should  show  that  his  power  of  attorney  is 
recorded  and  unrevoked,  and  that  his  principal 
was  alive  when  the  deed  was  executed. 

Care  should  also  be  taken  as  to  signatures, 
acknowledgments,  etc.,  and  a  notation  made  by 
the  abstracter  as  to  each  conveyance,  that  in 
these  particulars  the  deed  is  correct;  or  if  not 
perfect  in  any  of  these  particulars,  the  fact  should 
be  noted, 


Abstracts  of  Title  161 

Abstracts  should  show,  as  to  wills: 

1.  Date  of  death  of  testator. 

2.  Date  of  probate  of  will  and  name  of  executor 
and  any  decree  or  order  affecting  him  or  his 
power. 

3.  Any  charge  made  upon  the  estate  in  the 
nature  of  legacies,  annuities,  etc. ;  the  judicial 
settlement  of  the  estate,  if  any,  or  the  reason 
such  settlement  has  not  been  made. 

4.  The  particular  clause  or  portion  of  the  will 
relied  upon  for  title  in  full. 

5.  All  codicils  affecting  the  portion  of  the  origi- 
nal will  relied  upon  for  title. 

6.  Anything  which  might  act  as  a  partial  revoca- 
tion of  the  will,  as  the  birth  of  a  child  subsequent 
to  the  making  of  the  will,  or  such  a  change  in  the 
nature  of  the  estate  as  might  affect  the  title. 

"When  title  is  derived  from  sale  upon  execution, 
or  in  fact  from  any  judicial  sale,  the  proceedings 
leading  up  to  the  sale  should  be  carefully  exam- 
ined and  the  principal  steps  carefully  noted  in 
the  abstract. 

All  facts  not  a  matter  of  record  should  be  prop- 
erly authenticated  by  affidavit  or  official  certificate 
annexed  to  the  abstract. 

All  encumbrances  should  be  noted,  with  their 
date  and  character.  These  include  judgments  in 
the  county  where  the  property  is  situated  and 
judgments  in  the  United  States  Courts,  judgments 


162  The  Farmer's   Business  Handbook 

from  other  counties,  mortgages,  dower  rights, 
pending  actions  or  litigations,  taxes,  mechanics' 
liens,  homestead  exemptions,  and,  in  fact,  every 
kind  of  lien  or  encumbrance  affecting  in  the 
slightest  degree  absolute  and  perfect  title  to  the 
property. 

There  are  few  abstracts  made  where  some 
flaw  is  not  found,  though  many  are  easily  cor- 
rected at  the  time;  whereas  if  time  were  allowed 
to  run  on  without  knowledge  it  might  be  im- 
possible to  make  the  correction,  or  it  might,  at 
least,  entail  serious  trouble,  with  possible  costly 
and  vexatious  litigation.  In  fact,  much  of  the 
litigation  in  this  country  has  arisen  from  neglect 
of  this  sort,  where  a  few  dollars  paid  to  an 
attorney  at  the  start  would  have  saved  hundreds 
of  dollars  in  the  end. 

The  matter  of  always  requiring  an  abstract  is 
not  a  question  of  lack  of  confidence  or  mistrust. 
The  most  honorable  man  in  the  world  may  unwit- 
tingly sell  you  property  upon  a  worthless  title. 
He  bought  it  in  the  same  way.  Then,  later  on 
when  you  find  it  out  it  may  be,  by  reason  of 
death  or  accident  or  other  cause,  a  very  trouble- 
some and  costly  thing  to  remedy;  whereas,  if 
you  had  demanded  an  abstract  it  might  have  been 
arranged  in  an  hour  at  the  time.  An  abstract, 
therefore,  is  not  so  much  to  guard  against  a 
man's  dishonesty  as  against  his  carelessness. 


Leases  163 

IV.      LEASES 

A  lease  may  be  defined,  for  our  purpose,  as  an 
instrument  whereby  one  person  lets  real  property 
to  another.  Of  course,  there  may  be  leases  of 
personal  property,  but  we  shall  not  consider  them 
here.  It  is  always  very  much  better  to  reduce  a 
lease  to  writing,  though  a  verbal  lease  for  a  term 
not  exceeding  one  year  is  good  in  most  states, 
and  this  is  so  even  though  the  term  is  to  begin 
at  a  future  time.  In  New  York,  and  in  many 
other  states,  a  lease  for  a  term  of  more  than 
three  years  must  be  acknowledged  and  recorded 
as  a  deed  would  be,  and  if  this  is  not  done  the 
owner  of  the  property  may  sell  it  to  a  third 
party,  who  knows  nothing  of  the  lease,  and  the 
tenant  can  not  hold  the  property  for  the  balance 
of  his  term. 

The  following  form  of  a  lease  of  a  farm  on 
shares  will  be  found  to  include  most  of  the  mat- 
ters which  generally  arise  in  connection  with  such 
a  lease;  but  it  must  be  carefully  borne  in  mind 
that  the  agreement  of  the  parties  may  embrace 
matters  not  covered  by  this  form,  and  all  such 
matters  should  be  incorporated  into  the  lease 
and  not  left  to  rest  in  the  verbal  agreement  of 
the  parties: 


164  The   Farmer's   Business   Handbook 

This  Indenture,  made  this  .   .   .  day  of , 

19  .   .  ,  between  John  Brown,  of  the  town  of  ...   . 

,  New  York,  of  the  first  part,  and  John 

Jones,  of  the  same  place,  of  the  second  part, 

Witnesseth,  That  the  said  party  of  the  first  part  has 
hereby  let  and  rented  to  the  party  of  the  second  part, 
and  the  party  of  the  second  part  has  hereby  hired  and 
taken  from  the  party  of  the  first  part,  the  farm  of  the 
party  of  the  first  part  known  as  the  "Hill  Farm," 
situated   on   the   highway   leading    from   the   town   of 

to  the  town  of 

,    and    in    said 

town   of ,  and 

containing  about  two  hundred  acres,  with  the  appur- 
tenances, for  the  term  of  one  year  from  April  1,  1903, 
upon  the  terms  and  conditions  following  : 

The  said  party  of  the  second  part  hereby  covenants 
and  agrees,  to  and  with  the  party  of  the  first  part, 
that  he  will  occupy,  till,  and  in  all  respects  cultivate 
the  premises  above  mentioned  during  the  term  afore- 
said, in  a  husbandlike  manner,  and  according  to  the 
usual  course  of  husbandry  practiced  in  the  neighbor- 
hood ;  that  he  will  not  commit  any  waste  or  damage, 
or  suffer  any  to  be  done;  that  he  will  keep  the  fences 
and  buildings  on  the  said  premises  in  good  repair, 
reasonable  wear  thereof  and  damages  by  the  elements 
excepted;  and  that  he  will  deliver  to  the  said  party  of 
the  first  part,  his  heirs,  executors  or  administrators, 
or  to  his  or  their  order,  one  equal  half  of  all  the  pro- 
ceeds and  crops  produced  on  the  said  farm  and  prem- 
ises aforesaid,  of  every  name,  kind   and  description, — 


Example  of  a  Lease  165 

to  be  divided  on  the  said  premises,  in  the  mow,  stack 
or  half -bushel,  according  to  the  usual  course  and  cus- 
tom of  making  such  divisions  in  the  neighborhood, 
and  within  a  reasonable  time  after  such  crops  shall 
have  been  gathered  and  harvested. 

It  is  further  agreed  between  the  parties  hereto  that 
the  party  of  the  first  part  shall  provide  one  equal  half 
of  all  seed  or  seeds  necessary  to  be  sown  or  planted 
on  said  premises,  and  pay  all  taxes  and  assessments 
upon  the  same;  that  the  party  of  the  second  part  is 
to  do,  or  cause  to  be  done,  all  necessary  work  and  labor 
in  and  about  the  cultivation  of  the  said  premises;  that 
he  is  to  have  full  permission  to  inclose,  pasture,  or 
till  and  cultivate  the  said  premises,  so  far  as  the  same 
may  be  done  without  injury  to  the  reversion,  and  to 
cut  all  necessary  timber  for  firewood,  farming  purposes 
and  repairing  fences;  and  that  he  is  to  give  up  and 
yield  peaceable  possession  of  the  said  premises  at  the 
expiration  of  his  said  term. 

The  party  of  the  second  part  is  hereby  given  the 
privilege  of  renewing  this  lease  upon  like  terms  for 
three  periods  of  one  year  each,  upon  giving  written 
notice  of  his  desire  so  to  do  at  least  sixty  (60)  days 
before  the  expiration  of  the  preceding  period. 

In  witness  tohereof,  the  said  parties  have  hereunto 

set  their  hands  and  seals  this  ....  day  of 

1903. 

[l.s.] 

[L.S.] 

[Have  the  execution  of  this  lease  acknowledged  before  a  Notary 
Public  or  Justice  of  the  Peace,  if  possible,  and,  if  not,  have  witnesses 
to  the  signatures.] 


166  The  Farmer's  Business  Handbook 

Great  care  should  be  taken  to  include  in  every 
lease  all  the  things  either  party  is  to  do,  for  there 
are  but  few  things  which  will  be  implied  by  law 
as  a  part  of  the  agreement.  Indeed,  it  is  usually 
said  that  the  only  agreements  which  the  law  will 
imply  against  a  landlord  are,  that  he  shall  assure 
the  tenant  that  he  has  power  to  lease  the  prem- 
ises to  him,  and  that  the  tenant  shall  have  quiet 
enjoyment  of  them,  and  when  the  lease  is  of  a 
house,  that  it  shall  remain  in  substantially  the 
same  condition  until  the  tenant  comes  into  pos- 
session, while  the  only  agreements  implied  against 
the  lessee  are  to  pay  the  rent  and  to  use  the 
premises  in  a  reasonable  and  proper  manner.  All 
else  must  be  expressed  in  the  lease. 

A  tenant  should  be  very  careful  to  surrender 
the  premises  immediately  upon  the  expiration  of  his 
term.  If  he  does  not  do  so,  the  landlord  may 
construe  his  holding  over,  even  though  it  be  for 
a  few  days,  as  an  election  to  take  the  premises 
for  another  year,  or  such  shorter  term  as  the 
premises  were  previously  hired  for,  upon  the 
same  terms  as  before;  in  which  event  the  tenant 
would  be  bound  to  rent  for  such  new  term  and 
pay  the  rent  as  before.  On  the  other  hand,  if 
the  landlord  does  not  choose  to  consider  the 
holding  over  as  an  election  to  take  a  new  term, 
he  may  consider  it  a  trespass  and  begin  proceed- 
ings to  put  the  tenant  off  the  premises.     These 


Removal  of  Crops ,   etc.  167 

proceedings   are   now   much   simplified    and   can 
usually  be  carried  through  in  a  very  short  time. 


v.     tenant's  right  to  remove   crops  at  end 

OP    TERM 

In  this  connection,  the  law  recognizes  a  great 
distinction  between  those  products  of  the  soil 
which  are  the  result  of  man's  planting  and  an- 
nual labor  and  cultivation,  and  those  which  are 
natural  products  and  growths  of  the  soil,  not  re- 
quiring annual  cultivation,  or  which,  though 
planted  by  man  in  the  first  place,  do  not  require 
periodical  effort  in  the  way  of  cultivation.  The 
first  class  includes  grains,  vegetables,  etc.,  which 
are  the  result  of  annual  or  periodical  labor  in 
planting,  sowing  and  cultivation,  such  as  pota- 
toes, corn,  wheat,  most  garden  vegetables,  etc., 
and  may,  for  our  purpose,  be  known  as  "crops." 
The  second  class  includes  those  products  which 
are  not  included  in  the  first  class,  that  is — trees, 
clover,  hay  and  fruit — such  as  apples,  pears, 
plums,  etc.,  for,  though  some  of  these  may  have 
been  planted  by  man  in  the  first  place,  they  do 
not  generally  require  annual  replanting  or  such 
continued  periodic  cultivation. 

The  first  class  is  regarded  as  personal  property 
and  subject  to  the  rules  thereof  as  to  sale,  etc. 
The  second  class  is  regarded  as  part  of  the  land 


168  The   Farmer's   Business  Handbook 

itself,  and  subject  to  the  rules  relating  to  real 
property.  Of  course,  as  is  indicated  elsewhere  in 
this  work,  property  belonging  to  the  second  class, 
upon  severance  from  the  soil,  may  become  person- 
alty; and  crops  of  the  first  class,  while  ungathered, 
may  pass  with  the  land,  under  a  deed  thereof  ; 
but,  generally  speaking,  the  distinction  is  as  stated 
above.  Therefore,  it  is  the  rule  that  a  tenant, 
upon  the  expiration  of  the  term  for  which  he 
holds  the  land,  is  not  entitled  to  take  with  him 
that  which  is  part  of  the  land  itself,  that  is,  any 
of  those  products  which  are  included  in  the  sec- 
ond class  named  above,  such  as  fruit,  hay,  etc., 
unless  the  same  has  been,  before  the  expiration 
of  the  tenancy,  gathered  or  severed  from  the 
soil  so  as  to  lose  its  character  as  real  property. 
But  those  products  which  are  part  of  and 
included  within  the  first  class,  that  is,  most 
vegetables,  rye,  wheat,  oats,  corn,  cotton,  etc., 
are  not  regarded,  as  a  general  thing,  as  part  of 
the  soil;  and  so  in  some  cases  a  tenant,  upon  the 
expiration  or  termination  of  his  term  before  the 
harvest  of  crops  which  he  has  previously  planted, 
is  even  allowed  to  harvest  and  remove  the  same. 
The  rule  may  be  stated  thus :  When  a  tenant  hold- 
ing for  an  uncertain  term  or  period — as  a  tenant 
for  the  life  of  himself  or  of  another  person,  or 
at  the  will  of  the  owner — plants  a  crop  before 
the  end  of  his  term,  and  that  term  ends  without 


Removal  of  Crops  and  Manure  169 

his  fault  before  the  crop  has  been  harvested,  he 
or  his  personal  representative  is  entitled  to  the 
crop  so  planted,  and  to  the  right  of  ingress  and 
egress  for  the  purpose  of  caring  for  and  harvest- 
ing the  same.  But  if  he  occupies  the  land  for 
a  certain  or  definite  term,  so  that  the  time  of  its 
termination  was  known  to  him  before  he  planted 
the  crop,  or  if  his  tenancy  was  terminated  by  his 
own  fault,  as  for  failure  to  pay  rent,  etc.,  then  he 
is  not  entitled  to  the  crops  planted  by  him,  but 
they  revert,  with  the  land,  back   to  its  owner. 

With  regard  to  the  removal  of  manure  by  a 
tenant  at  the  end  of  his  term,  or  during  the 
term,  it  may  be  said  that  the  law,  as  well  as 
good  husbandry,  requires  a  tenant  to  put  back 
upon  the  farm,  or  leave  upon  it,  all  manure 
made  from  crops  derived  from  the  land.  How- 
ever, if  the  manure  is  made  from  grain,  etc., 
brought  to  the  farm  from  elsewhere,  it  is  not 
required  to  be  left  upon  the  farm,  but  may  be 
disposed  of  by  the  tenant  as  he  may  choose. 
In  this  latter  case,  however,  he  must  not  mix 
the  manure  which  he  is  entitled  to  carry  away 
with  that  which  he  is  not  entitled  to  carry  away, 
or  he  may  lose  it  all.  Manure  is  generally  held  to 
be  real  estate  and  not  personal  property,  though 
it  has  been  held  to  be  personalty  when  piled 
upon  a  platform  or  in  the  barn-yard  and  not 
yet  spread  upon  the  fields, 


CHAPTER  X 
TRESPASS  AND   WATER   RIGHTS 

I.  TRESPASS 

A  person  who,  without  permission,  hunts  upon 
the  lands  of  another,  whether  he  goes  upon  such 
lands  in  search  of  game  or  goes  on  in  pursuit  of 
game  already  started,  is  guilty  of  trespass;  and 
this  is  so,  regardless  of  the  absence  of  signs  for- 
bidding hunting.  However,  the  generally  accepted 
rule  in  America  is  that  one  who  kills  or  captures 
wild  game,  even  while  trespassing  upon  the  lands 
of  another,  is,  nevertheless,  the  absolute  owner 
of  the  game  and  will  be  liable  to  the  owner  of 
the  premises  for  the  trespass  to  the  land  only. 

II.  ANIMALS 

One  who  finds  animals  of  another  trespassing 
upon  his  lands  may  seize  and  keep  them  until 
the  damage  done  is  satisfied.  This  matter  is 
now  governed  by  statutes  which  provide  sum- 
mary methods  of  appraising  the  damage  done 
and  satisfying  the  same  by  the  sale  of  the  ani- 
mals.     A  similar  summary  method  of  disposing 

(170) 


Water  Bights  171 

of  estrays  is  also  generally  provided  by  the  stat- 
utes of  other  states.  (See  Fences,  Chapter  XII.) 
One  keeping  a  vicious  dog,  either  as  owner  or 
harborer,  and  knowing  its  vicious  propensities, 
does  so  at  his  own  risk,  and  is  liable  for  practi- 
cally all  injuries  occasioned  by  it,  and  if  the 
owner  or  harborer  of  a  dog  is  shown  to  know 
that  the  dog  had  bitten  some  one  previously,  he 
will  be  charged  with  knowledge  of  its  vicious 
propensities.  Many  states  have  special  statutes 
regulating  the  payment  of  damages  caused  by 
the  killing  of  sheep  by  dogs,  and  in  New  York 
and  some  others  it  is  only  necessary  to  show  to 
certain  town  officials  that  the  sheep  have  been 
killed  by  dogs  and  prove  their  value,  whereupon 
the  amount  of  damage  will  be  paid  to  the  owner 
out  of  the  town  funds  raised  from  the  taxation 
of  dogs. 

in.    WATER   BIGHTS 

In  many  localities  the  value  of  water  is  such 
that  special  laws  have  been  framed  and  passed 
regulating  water  rights.  In  general,  however,  it 
is  the  law  that  the  riparian  owner, — that  is,  the 
one  whose  lands  are  bounded  or  crossed  by  a 
stream, — has  the  right  to  the  use  of  the  water 
of  that  stream  for  all  domestic  or  farm  pur- 
poses, or  other  reasonable  purposes,  as  turning 
a  mill,  and  the  like,  and  that  no  man  may  so 


172  The   Farmer's   Business  Handbook 

divert  the  water  from  the  stream  as  to  interfere 
with  that  right. 

It  is  impracticable  here  to  go  into  the  matter 
of  the  rights  of  mill -owners.  For  our  purpose 
it  is  sufficient  to  say  that,  beginning  at  the 
source  of  the  stream,  each  riparian  owner,  in  his 
turn,  has  the  right  to  the  use  of  the  water  for 
domestic  purposes.  He  must  not  divert  it  or  pol- 
lute it  or  interfere  with  it  in  any  way  except  to 
take  what  is  necessary  for  his  reasonable  needs, 
nor  may  he  materially  interfere  with  the  natural 
flow.  No  person  has  a  right  to  divert  any  water 
by  sluice,  ditch  or  otherwise  from  its  natural 
channel  to  the  damage  of  another;  and,  if  he 
does,  he  is  liable  for  all  damage  caused  by  such 
diversion,  except  that  one  may  change  the  chan- 
nel of  a  stream  upon  his  own  land  if  he  returns 
it  again  to  its  channel  so  as  not  to  affect  the 
flow  on  another's  land;  and  one  may  withhold  a 
reasonable  amount  of  water  from  a  stream  per- 
manently, but  must  not  withhold  so  much  as  to 
materially  reduce  the  flow  below,  though  it  has 
been  held,  and  rightly  so,  that  one  may  use  all 
the  water  of  a  stream  or  spring  necessary  for  his 
ordinary  wants,  such  as  drinking,  washing,  cook- 
ing, and  for  stock,  even  though  it  leave  none 
for  the  lower  proprietor. 

Most  of  these  rules  apply  equally  well  with 
sluices  and  ditches  upon  the  highways.    A  com- 


Drainage  173 

missioner  has  no  right  to  divert  surface  water 
from  its  natural  channel  and  carry  it  along  by 
ditch  or  sluice  to  some  other  point  before  turning 
it  upon  the  adjacent  land.  He  must  so  arrange 
his  sluices  as  to  carry  the  water  in  its  natural 
channel,  or,  in  case  of  surface  water  gathered  in 
the  highway,  he  must  carry  it  to  the  nearest 
natural  channel  instead  of  flowing  it  upon  the 
adjacent  lands.  A  failure  to  do  this  renders 
the  town  liable  for  all  damage  to  the  land  or  to 
growing  crops. 

IV.     DRAINAGE 

In  case  a  person  has  wet  lands  in  his  farm,  it 
is  very  generally  provided  that  he  may  bring  a 
proceeding  to  authorize  the  construction  of  a 
ditch  across  any  adjoining  lands,  for  the  purpose 
of  draining  the  wet  places.  The  proceedings  in 
such  a  case  are  quite  technical,  and  a  lawyer 
should  be  consulted  before  any  steps  whatever 
are  taken.  It  has  been  held,  in  some  states,  that 
this  proceeding  constitutes  a  taking  of  private 
property  for  private  use,  and  is,  therefore,  un- 
constitutional; but,  as  a  general  rule,  some  way 
can  be  found  to  force  a  ditch  or  drain  across  the 
adjoining  lands,  and  the  benefit  is  often  so  great 
that  the  matter  is  well  worth  investigating. 


CHAPTER   XI 

HIGHWAYS  AND   ROADSIDES 
I.     USE    OP    ROADSIDES 

In  most  country  highways  the  fee  of  the  land 
usually  remains  in  the  adjacent  owner,  the  only 
right  of  the  public  being  the  right  to  its  free 
and  uninterrupted  use  for  highway  purposes. 
It  follows,  therefore,  that,  subject  to  this  use 
by  the  public,  the  adjacent  owner  has  title  to 
the  soil  and  all  above  or  beneath  it;  that  sand 
and  gravel  banks,  quarries,  coal,  etc.,  may  be 
used  by  him  so  long  as  public  travel  is  not 
hindered.  No  other  person  may  remove  even 
a  shovelful  of  earth  without  becoming  a  tres- 
passer as  much  as  if  he  took  it  from  the  garden 
of  the  adjacent  owner.  It  has  been  held,  how- 
ever, that  the  overseer  of  highways  may  remove 
earth  and  gravel  in  the  repair  of  the  highway, 
even  though  he  transports  it  a  considerable  dis- 
tance to  another  section  of  the  road;  though  it 
has  also  been  decided  in  some  states  that  this 
will  not  be  allowed. 

So,  too,  the  timber  growing  along  the  high- 
way, as  well  as  all  fruits,  nuts  and  other  prod- 

(174) 


Ownership  of  Highways  175 

nets  of  the  soil  belong  to  the  adjacent  owner. 
However,  the  timber  may  be  used  for  bridges 
and  other  betterments  of  the  road  under  the  same 
rules  as  apply  to  the  removal  of  soil. 

In  this  connection  it  may  be  well  to  say  that 
the  adjacent  owner  has  an  undoubted  right  to 
make  any  reasonable  temporary  use  of  the  side  of 
the  road,  as  for  the  piling  of  lumber  or  logs,  or 
for  wagons  and  other  farm  implements,  so  long 
as  he  does  not  interfere  with  the  free  use  of  the 
highway;  but  he  must  remember  that  he  is  liable 
for  any  damage  which  may  be  suffered  by  the 
public  thereby,  and  that  a  practically  continuous 
obstruction  is  unreasonable  and  not  permissible. 

U.      IMPASSABLE    HIGHWAYS 

We  may  also  note,  at  this  point,  the  rule  that 
when  a  highway  is  temporarily  obstructed  or 
impassable  and  there  is  no  other  way  by  which 
the  traveler  may  go  without  unreasonably  delay- 
ing his  journey,  and  the  obstruction  is  such  as 
cannot  be  readily  removed  without  material  delay, 
he  may  then  go  outside  of  the  highway  and  upon 
the  private  lands  adjacent,  to  pass  around  the 
defective  or  obstructed  portion  of  the  highway; 
but  in  so  doing  he  must  refrain  from  doing  any 
unnecessary  damage. 


176  The  Farmer's   Business  Handbook 

III.      LAWS  AFFECTING  TRAVEL  ON  HIGHWAYS 

The  "law  of  the  road"  in  this  country  is  that 
drivers  of  vehicles  meeting  on  the  highway  shall 
turn  to  the  right  of  the  worked  portion.  They 
must,  to  use  a  common  expression,  give  half 
of  the  road. 

In  this  country  there  is  no  general  rule  as  to 
which  side  a  traveler  is  obliged  to  turn  out  on 
when  allowing  another  to  pass  from  behind,  and 
it  has  been  said  to  be  doubtful  whether  there  is 
any  duty  to  turn  out  at  all  in  such  a  case,  though 
it  is  probably  the  better  rule  for  the  foremost 
driver  to  yield  as  much  of  the  road  as  possible 
on  request,  though  if  it  be  inexpedient  at  that 
particular  point  to  yield  any  portion  of  the  road, 
he  may  defer  it  until  reaching  a  more  convenient 
spot;  and,  in  any  event,  the  person  passing 
from  the  rear  is  liable  for  any  damage  done  to 
the  person  passed,  unless  the  latter  brought  it 
on  by  his  own  carelessness,  and  he  in  his  turn 
is  liable  for  any  damage  which  may  occur  by 
reason  of  his  refusal  or  neglect  to  give  free  pas- 
sage to  the  team  behind  him.  Of  course  "the 
law  of  the  road"  as  to  vehicles  does  not  apply 
when  two  pedestrians,  or  a  pedestrian  and  a 
vehicle,  meet  or  pass.  It  is  provided  in  New 
York   by  the   highway  law,   that: 

(a)  Whenever  any  persons,  traveling  with  any 


Travel    Upon   Highways  177 

carriages,  or  riding  horses  or  other  animals, 
shall  meet  on  any  turnpike  road  or  highway, 
the  persons  so  meeting  shall  seasonably  turn  their 
carriages,  horses  or  other  animals  to  the  right 
of  the  center  of  the  road,  so  as  to  permit  such 
carriages,  horses  or  other  animals  to  pass  with- 
out interference  or  interruption. 

(b)  Any  carriage,  or  the  rider  of  a  horse  or 
other  animal,  overtaking  another  shall  pass  on 
the  left  side  of  the  overtaken  carriage,  horse  or 
other  animal.  When  requested  to  do  so,  the 
driver  or  person  having  charge  of  any  carriage, 
horse  or  other  animal,  traveling,  shall,  as  soon 
as  practicable,  turn  to  the  right  so  as  to  allow 
any  overtaking  carriage,  horse  or  other  animal, 
free  passage  on  his  left. 

(c)  In  turning  corners  to  the  right,  carriages, 
horses  or  other  animals  shall  keep  to  the  right 
of  the  center  of  the  road.  In  turning  corners 
to  the  left,  they  shall  pass  to  the  right  of  the 
center  of  the  intersection  of  the  two  roads. 

(d)  Any  person  neglecting  to  comply  with  or 
violating  any  provision  of  this  section  shall  be 
liable  to  a  penalty  of  five  dollars,  to  be  recovered 
by  the  party  injured,  in  addition  to  all  damages 
caused  by  such  neglect  or  violation. 

It  must  be  borne  in  mind  that  all  these  rules 
as  to  the  use  of  highways  are  subject  to  a  very 
important  limitation,  to  the  effect  that  every  per- 


178  The   Farmer's   Business  Handbook 

son  who  uses  a  highway,  whether  he  be  on  foot 
or  in  a  vehicle,  or  however  he  may  be  traveling, 
must  always  use  reasonable  care  to  avoid  harm- 
ing another  and  to  prevent  another  harming  him. 
This  rule  is  so  strong  that  one  may,  and  many 
times  must,  ignore  entirely  the  so-called  "law  of 
the  road"  if,  by  so  doing,  he  will  avoid  the 
threatening  harm.  In  other  words,  one  may  not 
arbitrarily  rely  upon  the  "law  of  the  road"  in 
times  when  it  is  evident  that  harm  will  come  to 
him  or  to  another  if  he  does  so,  but  upon  all 
such  occasions  he  must  use  all  reasonable  means 
to  avoid  the  harm.  In  the  case  of  street  rail- 
way cars,  not  only  must  he  do  this,  but  the 
courts  have  held  that,  in  addition,  it  is  his  duty, 
if  he  is  driving  on  or  near  the  track,  to  look 
back  with  reasonable  frequency  to  note  any  ap- 
proaching car,  and  that  his  failure  so  to  do  may 
constitute  contributory  negligence,  barring  his 
recovery  for  any  damage  which  may  occur. 

No  person  has  a  right  unreasonably  to  obstruct, 
even  for  a  moment,  the  free  use  of  the  highway 
by  others,  or  to  impede  any  legal  rate  of  speed 
at  which  they  are  traveling  So,  too,  no  person 
has  a  right  to  drive  stock  along  a  highway 
without  suitable  attendance,  or  to  drive  or  lead 
vicious  animals  without  taking  every  reasonable 
safeguard. 

In  New  York,  vehicles  propelled  by  steam  or 


Travel    Upon  Highways  179 

other  mechanical  power  have,  by  recent  amend- 
ments to  the  statutes,  been  given  full  rights  to 
the  highways,  although  what  are  known  as  trac- 
tion engines  and  all  other  vehicles  or  engines 
propelled  by  steam  which  develop  twenty -five 
horse -power  or  more  may  not  legally  use  the 
highways  unless  preceded  for  an  eighth  of  a  mile 
by  some  competent  person,  to  give  warning  of 
their  approach. 

Notwithstanding  the  right  to  use  a  motor  vehi- 
cle upon  the  highway,  it  is  the  undoubted  duty 
of  the  driver  to  so  use  it  as  not  to  restrict  or 
endanger  its  use  by  the  public;  as,  for  instance, 
he  should  stop  or  slow  up  when  approaching  a 
frightened  team,  and  not  exceed  the  legal  rate 
of  speed,  and  in  all  things  conform  to  the  "law 
of  the  road." 

In  New  York  the  statute  requires  an  automo- 
bile to  stop  upon  the  signal  of  an  uplifted  hand 
from  the  driver  or  rider  of  a  restive  horse,  or 
the  driver  of  stock,  and  wait  until  it  has  been 
passed. 

It  is  the  duty  of  the  town  officials  to  maintain 
a  good  and  passable  highway,  with  bridges  of 
sufficient  strength  to  carry  all  ordinary  travel. 
In  some  states  the  carrying  strength  of  such 
bridges  is  fixed  by  law.  In  New  York  the 
statute  fixes  the  carrying  capacity  at  four  tons, 
and  a  person  going  upon  a  highway  bridge  with 


180  The   Farmer's   Business   Handbook 

a  greater  load  does  so  at  his  peril,  and  is  liable 
for  all  damages  that  occur. 

A  town  is  liable  for  any  damage  which  may 
occur  from  failure  to  use  ordinary  care  to  keep 
its  roads  and  bridges  in  passable  condition,  but 
is  excused  in  cases  of  extraordinary  snow  or 
flood  or  some  other  cause  beyond  its  control, 
known  in  the  law  as  an  "  act  of  God."  When 
highways  or  bridges  are  defective  it  is  the  duty 
of  the  town,  through  its  proper  officers,  to  make 
repairs  at  once  or  as  soon  as  may  be,  and  it  is 
liable  for  any  damage  which  may  be  suffered  by 
any  person  by  reason  of  its  neglect  or  refusal 
so  to  do,  if  the  officials  knew,  or  by  reasonable 
diligence  might  have  known,  of  the  defect  and 
have  then  delayed  an  unreasonable  time  before 
remedying  it. 

The  law  does  not  require  that  every  highway 
shall  be  of  the  same  standard  of  excellence,  but 
it  must  be  such  a  highway  as  is  suitable  for  the 
needs  of  the  public  in  that  locality  and  under 
the  surrounding  conditions. 

IV.     SIDE -PATHS 

We  may  also  note  the  gradual  spread  of  the 
so-called  "side-path"  laws,  which  provide  for  the 
construction  and  maintenance  of  paths  along 
highways   for  the  use   of  cyclists.     These   laws 


Watering    Troughs,  etc.  181 

have  been  found  to  be  of  great  benefit  to  coun- 
try districts,  as  well  as  to  cities,  as  they  pro- 
vide a  very  convenient  mode  of  access  to  cities  by 
the  country  people. 

The  procedure  for  obtaining  the  construction 
of  a  side -path  is  not  at  all  complicated,  and  an 
application  to  the  local  county  judge  or  the  pres- 
ident of  the  local  wheelmen's  association,  will 
usually  result  in  an  investigation,  and,  if  a  favor- 
able report  is  made,  in  the  construction  of  the 
desired  side -path.  Attention  is  simply  called  to 
the  very  general  existence  of  these  laws,  and  the 
procedure  is  left  for  the  local  attorney  or  wheel- 
men. 

V.     WATERING -TROUGHS  AND  SHADE   TREES 

In  some  states  the  establishment  of  watering- 
troughs  is  obligatory  upon  highway  authorities. 
In  New  York  the  policy  has  been  to  encourage 
their  establishment,  as  well  as  the  planting  of 
shade  trees.  With  this  in  view,  it  is  the  law 
that  any  person  maintaining  a  watering- trough, 
with  the  approval  of  the  highway  commissioner, 
shall  be  allowed  a  rebate  equivalent  to  three  days' 
road  tax  per  year.  Any  person  planting  shade 
trees,  under  like  approval,  is  allowed,  at  the  end 
of  the  first  year,  twenty-five  cents  upon  his  road 
tax  for  each  living  tree  so  planted.  These  trees 
may  be  planted  seventy  feet  apart  if  elms.     They 


182  The   Farmer's   Business   Handbook 

may  be  removed  at  any  time  the  same  as  other 
trees.  Unless  the  highway  is  made  hard  by 
graveling  or  macadamizing,  shade  trees  often 
injure  the  roadway  by  shading,  which  hinders 
evaporation  and  hence  prolongs  the  period  of 
muddy  roads. 

VI.     GUIDE -BOARDS 

In  New  York  it  is  the  duty  of  the  highway  com- 
missioner to  establish  and  maintain  suitable  guide- 
boards  at  the  four  corners  of  all  highways,  and 
a  penalty  is  provided  for  neglect  to  do  so  after 
written  request  of  five  resident  taxpayers  of  the 
town  or  twenty  resident  taxpayers  of  the  county. 

A  similar  law  maintains  in  most  other  states, 
but  there  appear  to  be  few  laws  so  honored  in 
its  breach  as  this.  Commissioners  of  highways 
may  also  place  mile-posts  upon  the  highways. 

VII.     WEEDS    ALONG    HIGHWAYS 

In  New  York  and  many  other  states  the  over- 
seer of  highways  is  required,  by  statute,  at  least 
twice  a  year,  once  before  July  first  and  again 
before  the  first  day  of  September,  to  cut  all  nox- 
ious weeds  along  the  highway  under  penalty  of  a 
fine  of  ten  dollars  for  each  offense.  It  is  made 
the  duty  of  the  commissioner  of  highways  upon 
his  own  motion,  or  upon  complaint  of  any  citizen, 


Weeds  Along  Highways  183 

to  bring  suit  for  this  penalty  against  any  over- 
seer of  highways  who  neglects  this  duty,  and  if 
he  neglect  or  refuse  to  bring  the  action  for  thirty 
days  the  complainant  may  himself  bring  the  action. 

A  like  duty  of  cutting  weeds  is  also  placed 
upon  the  occupants  of  lands  bounding  on  high- 
ways ;  this  is  required  once  between  June  fifteenth 
and  July  first,  and  once  between  August  fifteenth 
and  September  first  of  each  year. 

To  the  farmer  there  are  few  more  important 
laws  upon  the  statute  books  affecting  agriculture, 
yet  here  again  the  law,  notwithstanding  its  direct- 
ness, is,  in  some  localities,  practically  a  dead  let- 
ter ;  all  of  which  leads  to  the  reflection  that  we  do 
not,  in  all  cases,  so  much  need  new  laws  as  we 
need  the  energy  to  see  that  the  many  good  laws 
upon  the  statute  books  for  our  benefit  are  enforced. 

However,  many  of  the  noxious  weeds  of  the 
roadside  are  not  destroyed  by  cutting,  such  as 
burdocks  and  the  narrow-  and  broad-leaved  yel- 
low docks.  Though  the  main  top  may  be  cut  off 
with  the  scythe,  lateral  branches  come  out  and 
fruit  in  sufficient  abundance  to  keep  the  land 
seeded.  These  and  other  biennial  and  perennial 
plants  should  be  dug  out  before  the  seed-stalk 
appears.  In  one  little  city  the  burdocks  have 
been  cut  regularly  for  the  last  ten  years  and 
yet  they  are  quite  as  much  in  evidence  as  when 
the  task  of  clearing  the  back  streets  was  begun. 


CHAPTER  XII 

LEGAL     FENCES 
I.      WHAT  A  LEGAL  FENCE  IS 

Most  of  the  states  have  fixed  by  statute  what 
shall  constitute  a  legal  fence.  They  vary  from  a 
height  of  four  feet  in  New  Hampshire  and  Massa- 
chusetts to  six  feet  in  South  Carolina.  Generally, 
they  may  be  of  any  material  sufficient  to  form  a 
barrier.  In  many  states  barbed  wire  is  prohibited, 
while  in  some  of  the  southern  and  western 
states,  as  in  Texas,  barbed  wire  is  made  a 
legal  fence  by  statute,  while  in  the  state  of 
"Washington  in  order  to  be  legal  a  barbed  wire 
fence  must  carry  a  top  rail  of  wood. 

In  New  York  one  may,  of  course,  use  barbed 
wire  for  a  division  fence  when  the  adjoining 
owner  consents  to  its  use;  it  is  also  provided 
that,  when  the  adjoining  owner  refuses  his  con- 
sent, a  division  fence  may  still  be  built  with 
four  strands  of  barbed  wire  and  a  sufficient  bar 
of  wood  at  the  top,  the  size  of  the  top  bars,  the 
posts  and  supports  and  their  distances  apart  to 
be  prescribed  by  the  fence -viewers.  Any  person 
building  such  a  fence  without  consent  is  liable 

(184) 


A   Legal  Fence  185 

for  all  damages  occasioned  by  it.  When  such  a 
fence  is  out  of  repair  to  such  an  extent  that  it 
is  unsafe,  it  must  be  repaired  immediately  by 
the  owner.  This  law  does  not  apply  to  railroads, 
which,  while  they  are  allowed  to  use  wire  for 
fencing  their  rights  of  way,  may  not  use  barbed 
wire  for  that  purpose.  In  regard  to  the  duties  of  a 
railroad,  it  may  be  said  that  now  it  is  generally 
required  to  fence  and  keep  fenced  both  sides  of 
its  right  of  way  sufficient  to  keep  out  cattle, 
horses,  sheep  and  hogs,  and  is  liable  for  all 
damage  caused  by  failure  so  to  do.  It  is  also 
obliged  to  make  farm  crossings  and  gates  wherever 
necessary. 

The  majority  of  states  fix  four  and  one-half 
feet  as  the  legal  height  of  fence,  and  the  usual 
height  in  New  York  is  four  and  one -half  feet. 
In  this  state,  however,  each  township  at  its  an- 
nual town  meeting  may  prescribe  what  shall  be 
a  legal  fence.  It  will  thus  be  seen  that  the 
legal  height  of  fences  may  vary  from  time  to 
time,  and  may  vary  also  in  the  various  town- 
ships in  the  county.  The  assessors  and  com- 
missioners of  highways  perform  the  duties  of 
fence- viewers. 

U.      LINE    FENCES 

The  board  of  fence-viewers  in  New  York  state 
may  also  pass  upon  the  question  of  line  fences. 


186  The  Farmer's  Business  Handbook 

Under  the  law,  each  adjoining  owner  is  obliged 
to  build  and  keep  in  repair  one-half  of  the  line 
fence  between  himself  and  his  neighbors  through 
all  lands,  and  in  case  they  cannot  agree  the  fence- 
viewers  may  make  the  proper  division.  The 
division  once  made,  each  party  becomes  responsi- 
ble for  his  share.  Should  he  not  build  a  fence, 
or  should  he  build  one  that  does  not  conform  to 
the  requirements  of  a  legal  fence,  or  should  he 
allow  it  to  become  out  of  repair,  he  is  responsible 
for  all  damage  which  may  accrue  to  his  neighbor, 
and  must  suffer,  without  recovery,  for  all  dam- 
age done  him  by  his  neighbor's  stock  by  reason 
of  such  defective  fence. 

By  giving  written  notice  to  the  adjoining  owner, 
a  person  may  in  New  York  let  his  lands  "lie 
open,"  which  means  that  he  chooses  not  to  build 
his  share  of  the  line  fences,  and,  therefore,  will 
not  hold  his  neighbor  liable  for  any  damage  done 
by  the  latter's  cattle  coming  onto  the  land  lying 
open,  nor  will  he  let  his  own  cattle  upon  the 
neighbor's  land  through  the  land  so  lying  open. 

In  New  York,  fences  destroyed  by  accident 
must  be  repaired  within  ten  days  after  written 
notice  so  to  do  by  adjoining  owner,  or  the  adjoin- 
ing owner  may  himself  do  so  at  the  expense  of 
the  one  failing  to  obey  the  notice  to  repair. 

When  lands  in  New  York  border  on  navigable 
waters  the  owners  must  fence  to  low  water- mark ; 


Line  Fences  187 

when  bounded  by  a  line  in  non-navigable  waters, 
the  owners  must  agree  on  the  location  of  a  divi- 
sion fence  along  the  water,  or  the  fence -viewers 
will  locate  it  on  one  bank  or  the  other  and  pre- 
scribe the  method  of  maintenance.  A  substan- 
tially similar  rule  applies  in  most  of  the  other 
states. 

When  fruit  or  nut  trees  overhang  a  line  fence, 
the  owner  has  no  right  to  enter  upon  the  lands  of 
his  neighbor  and  gather  the  crop.  The  proper 
procedure  is  to  ask  permission  to  enter  and 
gather  the  fruit  which  has  fallen  beyond  the  line. 
If  this  permission  be  refused,  there  are  two 
courses  open  to  the  one  on  whose  land  the  trunk 
of  the  tree  stands:  he  may  enter  and  gather 
the  crops  and  stand  liable  for  trespass ;  or,  it  has 
been  said,  he  may  sue  his  neighbor  who  has 
refused  permission  to  enter  for  a  conversion  of 
the  fruit  and  so  recover  its  value.  If  the  neigh- 
bor takes  the  fruit  from  the  branches  which  over- 
hang his  land,  he  is  liable  for  conversion.  But 
the  neighbor,  upon  the  other  hand,  may  cut  down 
the  soil  upon  the  line,  severing  the  roots  of  the 
tree.  He  may  also  cut  off,  upon  the  line,  all  pro- 
jecting or  overhanging  limbs.  When  such  a  tree 
grows  upon  the  line,  the  rule  of  law  is  that  each 
adjacent  owner  takes  what  falls  upon  his  side  of 
the  line.  All  these  conditions  follow  from  the 
rule  that  one  owning  the   surface   of  the   land 


188  The   Farmer's   Business   Handbook 

also  owns  upward  to  the  heavens  and  downward 
to  the  center  of  the  earth. 

Line  fences  cause  so  much  dispute  and  hard 
feeling  that  every  farmer  should  inform  himself 
fully  respecting  the  legal  complications  that  are 
likely  to  arise  from  any  course  of  action.  Statutes 
vary  so  much  in  different  states  that  no  full 
advice  can  be  given  in  a  book  like  this.  The 
farmer  must  remember  that  the  line  fence  ques- 
tion is  regulated  by  law  and  not  by  what  he  con- 
siders to  be  justice  in  any  given  case.  The  law 
attempts  to  reach  the  average  condition,  but  in 
doing  so  it  may  work  injustice  to  the  individual. 
This  result  is  likely  to  follow  the  application  of 
the  present  New  York  law.  No  man,  in  justice, 
should  be  compelled  to  fence  against  his  neigh- 
bor's stock  any  more  than  he  should  be  com- 
pelled to  house  or  feed  it.  Yet  the  law  compels 
one  to  do  this,  since  it  allows  him  no  redress  if 
he  omits  to  fence  and  the  neighbor's  cattle  tres- 
pass on  him.  If  a  man  grows  only  fruit,  he 
needs  no  fence.  If  he  is  compelled  to  fence 
his  land  in  order  to  protect  it  from  trespass, 
he  is  by  that  much  contributing  to  his  neigh- 
bor's welfare,  with  no  return  to  himself.  The 
fruit-grower  does  not  need  or  want  property  in 
fences,  yet  his  neighbor  can  compel  him  to  in- 
vest in  such  property.  This  may  seem  to  violate  a 
fundamental  principle  of  common  law  that  every 


Line   Fences  189 

man  should  care  for  his  own,  and  that  no  man 
should  be  compelled  to  purchase  property  that 
he  does  not  desire.  Extracts  from  the  New 
York  law  follow: 

Each  owner  of  two  adjoining  tracts  of  land  shall  make  and 
maintain  a  just  and  equitable  portion  of  the  division  fence  be- 
tween such  lands,  unless  one  of  such  owners  shall  choose  to  let 
his  lands  lie  open  to  the  use  of  all  animals  which  may  be  lawfully 
upon  the  other's  land  and  does  not  permit  any  animals  lawfully 
upon  his  premises  to  go  upon  the  lands  so  lying  open.  (The  Town 
Law,  Section  100.) 

If  a  land  owner  wishes  to  allow  his  lands  to  lie  open,  he  must 
serve  a  written  notice  to  that  effect  upon  the  adjoining  land 
owners,  and  thereafter  such  adjoining  land  owners  shall  not  be 
liable  for  any  damage  done  by  any  of  their  animals  going  upon 
the  lands  so  allowed  to  lie  open.  The  owner  of  any  lands  so 
allowed  to  lie  open  may  have  the  same  enclosed  by  giving 
written  notice  to  that  effect  to  adjoining  land  owners,  and  shall 
refund  to  such  adjoining  owners  his  equitable  portion  of  the  value 
of  any  division  fence  made  and  maintained  by  them;  or,  if  no 
fence  has  been  so  made,  he  shall  build  and  maintain  his  proportion 
of  such  division  fence,     (id.  Section  101.) 

If  disputes  arise  as  to  the  liability  to  maintain  division  fences, 
any  two  fence-viewers  named,  one  by  each  party,  may  decide  the 
matter,     (id.  Section  103.) 

Any  person  who  shall  neglect  to  contribute  to  the  erection  or 
repair  of  a  division  fence,  shall  be  liable  to  the  party  injured  for 
all  damages  which  two  fence-viewers  shall  determine  to  have 
accrued  by  such  neglect,  and  if  such  neglect  shall  continue 
beyond  one  month  after  written  request  to  make  or  repair  the 
fence,  the  injured  party  may  make  or  repair  it  and  recover 
its  value,  with  costs,  from  the  one  who  is  in  default,  (id.  Sec- 
tions 105  and  108.) 

Barbed  wire  may  not  be  used  for  line  fences  without  consent, 
(id.  Section  109.) 


190  The   Farmer's   Business   Handbook 

IH.      ROAD    FENCES 

Road  fences  in  New  York,  and  in  many  other 
states,  are  no  longer  obligatory,  as  stock  running 
wild  upon  the  highway  is  regarded  as  trespassing, 
and  the  owner  of  such  stock  is  subject  to  penal- 
ties for  its  trespasses.  It  should,  however,  be 
remembered  that  the  public  has  the  right  to  use 
the  highway  for  driving  stock  and  that  the  owner 
of  land  along  an  unfenced  highway  cannot  re- 
cover for  damage  done  by  stock  in  transit  along 
such  highway,  when  accompanied  by  suitable 
drivers  or  attendants,  without  the  fault  of  the 
latter. 

We  cannot  leave  the  subject  of  road  fences 
without  calling  attention  to  the  fact  that  in  some 
states  there  are  express  provisions  for  "live 
fences"  along  highways.  These  provisions  are 
usually  to  the  effect  that  the  commissioners  of 
highways  will  give  written  permission  to  any 
one  whose  land  borders  upon  a  highway,  to  move 
his  fence  out  a  distance  sufficient  to  allow  the 
growing  of  a  hedge,  which  shall  afterward  become 
the  highway  fence  at  that  point.  The  fences  are 
usually  allowed  to  remain  out  for  a  considerable 
period  of  time,  often  as  long  as  ten  years,  in  order 
to  allow  the  hedge  to  grow  to  a  sufficient  height 
and  density  to  render  unnecessary  any  other 
fence.     It  is  not  generally  allowable  to  set  out 


Line  Fences  191 

fences  in  this  manner  on  both  sides  of  the  road 
at  the  same  time. 

This  method  of  improving  the  roadsides  and 
beautifying  the  country  has  usually  met  with  such 
favor,  and  often  leads  to  such  satisfactory  results, 
that  it  bids  fair  to  be  adopted  in  many  parts  of 
the  country.  In  most  instances  it  requires  only 
a  suggestion  to  the  local  representative  to  induce 
the  introduction  of  a  bill  in  the  state  legislature 
looking  toward  its  adoption. 

IV.      INCORRECT    LINE    FENCES    MADE    LEGAL    BOUNDARY 
BY  LAPSE   OP   TIME 

A  man  may  become  the  owner  of  real  property 
not  his  own  originally,  by  what  is  known  as  ad- 
verse possession  of  the  same  for  the  requisite 
period.  This  is  often  decided  where  line  fences 
have  been  erroneously  erected  and  after  a  lapse 
of  time  the  parties  injured  by  the  incorrect  loca- 
tion endeavor  to  correct  the  same.  If  a  man 
actually  enclose  the  land,  or  part  thereof,  belong- 
ing to  another,  and  claim  the  land  enclosed  by 
the  fence  as  his  own,  and  take  actual  possession 
of  it  as  such,  for  the  required  period— frequently 
twenty  years — and  maintain  open,  adverse,  noto- 
rious and  exclusive  possession  during  that  time, 
his  rights  as  owner  of  such  land  will  become  com- 
plete.     If,  however,  he  erect  the  fence  through 


192  The   Farmer's   Business   Handbook 

mistake,  upon  the  land  of  another,  not  claiming 
the  land  enclosed  up  to  the  fence,  but  merely 
claiming  the  land  to  the  correct  boundary,  what- 
ever it  may  be  found  to  be,  he  acquires  no 
rights  which  will  prevail  against  the  true  and 
original  owner.  If  adjoining  owners  agree  upon 
a  dividing  line,  and  actually  claim  and  occupy 
the  land  on  each  side  thereof  for  the  necessary 
period,  that  will  become  the  legal  boundary. 
After  that,  the  formerly  incorrect  boundary  be- 
comes established  as  the  legal  one,  and  the  former 
owner  cannot  maintain  an  action  to  recover  land 
lost  to  him  by  it.  But  if,  by  mistake,  they  decide 
on  a  line  as  the  true  boundary,  not  intending  to 
claim  anything  beyond  such  boundary,  the  agree- 
ment upon  the  line  does  not  affect  their  rights. 

Only  a  general  discussion  is  possible  here ;  there 
are  many  rules  which  the  scope  of  this  work 
makes  it  impossible  to  treat.  It  may,  however,  be 
remembered  that  in  most,  if  not  all  these  cases, 
the  rules  are  the  same  as  to  acquiring  lands  by 
changes  in  fence  lines,  as  they  are  with  regard 
to  acquiring  lands  by  adverse  possession  in  any 
other  way.  One  may  not  acquire  a  part  of  a 
highway  by  moving  his  fences  out  unless  he 
does  so  to  such  an  extent  as  actually  to  obstruct 
travel;  that  is,  so  far  as  practically  to  close 
the  road.  On  the  other  hand,  by  so  doing,  he 
may  become  liable  to  a  prosecution  for  nuisance. 


CHAPTER  XIII 

CONTRACTS 
I.     IN   GENERAL 

By  far  the  most  important  branch  of  the  law, 
to  those  who  peruse  these  pages,  is  the  subject 
of  contracts,  under  which  head  comes  every  sort 
of  binding  legal  agreement  between  man  and 
man,  as  well  as  all  agreements  with  corporate 
bodies  and  the  like.  A  contract  has  been  wisely 
and  ably  denned  as  "a  meeting  of  two  minds." 
In  other  words,  it  is  not  generally  possible  to 
have  a  valid  contract  or  agreement  between  two 
or  more  parties  unless  there  is  a  perfect  under- 
standing between  them  as  to  just  what  is  contem- 
plated by  its  terms,  though  there  are  some  cases 
of  rather  uncommon  occurrence  in  which  the  fact 
that  one  party  has  mistaken  the  matter  under  con- 
sideration is  held  not  to  excuse  him  from  doing 
what  he  agreed  to  do.  Each  party  must  assent 
in  some  way  to  every  essential  part  of  its  contents. 

Legal  verbiage  is  not  an  essential  element  of 
a  contract,  although,  of  course,  like  a  piece  of 
farm  machinery,  the  better  the  finish  the  more 
desirable  the  production. 

M  (193) 


194  The   Farmer's   Business  Handbook 

The  following  may  answer  as  a  form  for  a 
great  variety  of  the  simpler  agreements  and  con- 
tracts which  arise  every  day  in  the  ordinary 
transaction  of  business. 

Memorandum  of  Agreement  made  this 

day  of  .  .  ,  19  .  by  and  between  John  Doe,  of  Ithaca, 
N.  Y.,  party  of  the  first  part,  and  Charles  Roe,  of 
the  same  place,  party  of  the  second  part. 

Witnesseth,  that  for  and  in  consideration  of  ...  . 
.  .  .  dollars  (if  other  or  different  consideration,  ex- 
press it)  to  him  in  hand  paid,  the  receipt  whereof  is 
hereby  confessed  and  acknowledged  and  of  the  cove- 
nants and  agreements  hereinafter  expressed,  the  party  of 
the  first  part  covenants  and  agrees 

(Here  insert  just  what  he  agrees  to  do  as  above  suggested.) 

And  in  consideration  of  the  premises  the  party  of  the 
second  part  covenants  and  agrees 

(Here  insert  the  thing  or  things  which  the  second  party 
agrees  to  do. ) 

In  witness  whereof  the  parties  have  hereunto  set  their 
hand  and  seals  the  day  and  year  above  written. 

(Signed)     John  Doe.         [l.  s.] 
Witness:  Charles  Roe.  [l.  "S.] 

(Signed)     James  Smith. 

A  witness  is  not  necessary,  but  if  convenient  it 
is  better  to  have  the  agreement  witnessed  by  a 
third  party.  The  witness  should  ask  each  party 
if  he  acknowledges  the  execution,  signature  and 


Contracts  195 

seal  (which  in  New  York,  and  many  other  states, 
may  be  a  scroll  or  the  letters  "l.  s.,"  as  above). 
If  it  should  ever  be  necessary  to  make  the  contract 
a  matter  of  record  the  affidavit  of  the  witness 
could  easily  be  taken,  which  would  entitle  the 
paper  to  be  recorded  in  the  office  of  the  county 
clerk  of  the  county. 

As  a  matter  of  fact,  a  more  simple  agreement, 
similar  to  the  following,  would  be  perfectly  legal: 

Ithaca,  N.  Y.,  August  1,  1902. 
In  consideration  of  one  dollar  to  me  paid,  I,  John 
Doe,  agree  to  deliver  one  hundred  bushels  of  potatoes 
to  Charles  Roe  at  his  store  at  Ithaca,  N.  Y.,  on  or 
before  November  1,  1901;  and  I,  Charles  Roe,  agree 
to  pay  John  Doe,  upon  delivery  of  said  potatoes,  fifty 
dollars. 

(Signed)     John  Doe. 

Charles  Roe. 

A  contract  may  be  made  by  correspondence,  as, 
for  example,  one  man  may  offer  to  sell  to  another 
or  to  do  anything  by  letter.  The  sender  of  such 
a  letter  may  recall  it,  verbally  or  by  letter,  at  any 
time  before  its  acceptance.  The  moment  a  letter 
of  acceptance  is  mailed  the  contract  or  agreement 
is  valid  and  binding,  for  the  reason  that  the  minds 
of  the  contracting  parties  have  met.  If,  how- 
ever, the  acceptor  adds  any  new  matter  or  con- 
dition to  his  acceptance  there  is  no  meeting  of 
minds  until  such  time  as  the  original  writer  shall 


196  The   Farmer's  Business  Handbook 

have  accepted  such  new  matter  or  conditions. 
This  has  always  been  a  fruitful  field  for  litigation, 
and  in  accepting  an  offer  by  letter,  or  in 
any  other  way,  great  care  should  be  taken  not 
to  add  any  new  matter  in  the  acceptance  of 
any  proposition.  If  new  matter  is,  of  neces- 
sity, added,  it  should  always  be  remembered 
that  the  contract  is  not  valid  until  such  new 
matter  is  accepted  expressly  or  implied  by  the 
original  proposer. 

Contracts  may,  of  course,  be  made  verbally, 
and  anything  which  shows  the  actual  meeting  of 
minds ,  as  for  example,  a  word,  a  nod  or  a  sign, 
or,  in  some  instances  silence  even,  as  expressed 
by  the  old  adage,  "Silence  gives  consent,"  is  suffi- 
cient; but  this  is  so  only  when  there  is  a  duty 
to  speak  or  when  there  is  some  act  manifesting 
an  acceptance  of  the  proposal.  But  in  ordinary 
business  transactions  it  is  always  best  to  reduce 
the  agreement  to  writing;  in  fact,  it  is  often 
necessary  to  do  this  in  order  to  make  a  valid 
agreement. 

It  is  an  established  rule  in  most  states  that 
every  contract  for  the  sale  of  any  goods,  chattels 
or  things  for  the  price  of  fifty  dollars,  or  more, 
is  void  unless,  either 

1.  A  note  or  memorandum  of  such  contract  be 
made  in  writing  and  be  subscribed  by  the  party  to 
be  charged  thereby;  or, 


Contracts  197 

2.  Unless  the  buyer  shall  accept  and  receive 
part  of  such  goods,  or  the  evidences,  or  some  of 
them,  of  such  things  in  action;  or, 

3.  Unless  the  buyer  shall,  at  the  time,  pay 
some  part  of  the  purchase  money. 

It  is  also  very  generally  provided  that  no  action 
shall  be  brought  whereby  to  charge  the  defendant 
upon  any  special  promise  to  answer  for  the  debt, 
default  or  miscarriage  of  another  person,  unless 
the  agreement  upon  which  such  action  shall  be 
brought,  or  some  memorandum  or  note  thereof, 
shall  be  in  writing,  and  signed  by  the  person  to 
be  charged  therewith,  or  some  other  person  there- 
unto by  him  lawfully  authorized. 

This  simply  means  that  no  man  can  be  held 
lawfully  for  the  debt  of  another,  as,  for  example, 
the  guaranty  of  an  account  of  another,  unless 
the  guaranty  or  agreement  is  reduced  to  writing. 
Any  agreement  or  contract,  therefore,  by  which 
one  person  agrees  to  be  responsible  for  another, 
must  be  in  writing. 

No  contract  or  agreement  is  binding  unless 
there  is  some  consideration  for  it.  This  simply 
means  that  even  after  a  person  has  agreed  to  do 
a  thing,  he  cannot  be  made  to  do  it,  or  pay  dam- 
ages for  not  doing  it,  unless  he  has  either  received 
something  of  value  or  has  been  promised  some- 
thing of  value  for  the  doing  of  the  thing  he  agreed 
to  do;  except  that  when  the  person  to  whom  the 


198  The   Farmer's   Business   Handbook 

promise  sought  to  be  enforced  was  made  has, 
because  of  the  promise,  done  or  undertaken  to  do 
something  which  he  was  not  obliged  to  do,  it 
would  make  no  difference  whether  the  person 
promising  had  received  nothing  for  his  promise. 
In  other  words,  I  cannot  be  held  to  my  promise 
unless  either  I  got  something  for  it,  or  the  other 
man  gave  up  something  on  the  strength  of  it. 

The  law  of  contract  would  fill  many  volumes, 
but  we  may,  in  the  small  space  that  we  have, 
consider  a  great  many  of  its  important  features 
sufficiently  to  guard  us  against  some  of  the  com- 
mon errors.  We  shall  first  consider  who  may 
make  binding  contracts,  and  under  this  we  shall 
find  many  different  conditions,  each  requiring  its 
own  rule.  On  the  question  of  how  old  a  person 
must  be  in  order  to  make  a  binding  contract,  the 
now  generally  accepted  rule  is  that  a  minor,  i.  e., 
a  person  under  twenty-one  years  of  age,  cannot 
be  held  to  any  contracts,  except  his  contracts  for 
those  things  which  are  necessary  to  enable  him  to 
live  according  to  his  station  in  life  and  in  reason- 
able comfort,  health  and  safety.  If  he  makes  a 
contract  for  any  one  of  these  purposes  he  must 
pay  for  all  that  he  receives  under  the  contract, 
and  pay  for  it  at  whatever  its  fair  value  is.  How- 
ever, he  cannot  be  made  to  pay  more  than  the 
fair  value  of  what  he  has  received,  even  though 
he  has  agreed  to  pay  much  more  than  the  fair 


Law  of  Contracts  199 

value.  He  is  also  at  liberty  to  put  an  end  to 
contracts  of  this  kind  at  any  time  and  not  re- 
ceive any  more  under  them,  but  he  must  pay  the 
fair  value  of  what  he  has  actually  received.  Of 
course,  he  may,  if  he  choose,  waive  the  defense 
of  infancy  and  fulfil  any  of  his  contracts,  except 
possibly  those  relating  to  real  estate,  which  are 
sometimes  held  to  be  absolutely  void,  and,  in 
case  he  does  waive  this  defense,  his  contracts 
are  as  binding  as  any  person's  would  be. 

As  to  the  requisite  mental  capacity  of  persons 
to  enable  them  to  make  binding  contracts,  the 
following  rules  are  generally  adopted:  When  a 
person  has  been  judicially  declared  insane,  or 
incompetent,  every  person  is  charged  with  knowl- 
edge of  his  insanity,  or  incompetency.  Con- 
sequently, any  one  who  makes  a  contract  with 
him  does  so  at  the  risk  of  having  the  incompe- 
tent person  refuse  to  perform  it.  The  result  is 
the  same  in  cases  where  the  insanity  or  incom- 
petency has  not  been  judicially  declared,  but  the 
other  party  to  the  contract  knew  that  the  person 
was  incapable  of  understanding  the  bargain.  A 
contract  made  with  a  drunken  person  when  he  is 
so  drunk  as  not  to  understand  the  nature  of  the 
agreement  into  which  he  has  entered,  stands  on 
the  same  basis  as  those  made  with  insane  or 
incompetent   persons. 

As  to  the  contracts  of  married  women:    It  is 


200  The   Farmer's   Business   Handbook 

now  almost  universally  the  rule  that  their  con- 
tracts stand  on  the  same  basis  as  those  of  men 
or  unmarried  women. 

It  very  often  happens  that  after  parties  have 
made  a  contract  they  differ  as  to  what  they 
meant  to  agree  to,  and  sometimes  even  allege 
that  they  have  been  deceived  in  the  course  of 
their  negotiations.  The  law  considers  cases  of 
this  kind  under  the  following  heads: — Mistake, 
Fraud,  Duress  and  Undue  Influence.  We  shall 
treat  them  in  that  order. 

Mistake. — There  are  so  many  different  kinds  of 
mistakes  of  intention,  etc.,  that  it  will  be  im- 
possible to  deal  with  them  here  more  than  to 
say  that  in  a  majority  of  instances  a  person 
must  stand  by  his  contract  if  the  mistake  was 
entirely  one  of  his  own  making,  and  was  not 
induced  by  the  other  party.  In  other  cases  he 
may  very  generally  be  excused  from  the  perform- 
ance of  the  contract;  but  the  only  safe  way  to 
do  is  to  explain  the  whole  matter  to  your  lawyer 
and  trust  him  to  find  some  way  of  correcting 
the  error. 

Fraud  consists  of  representations  known  to  be 
false,  or  made  with  reckless  disregard  as  to 
their  truth  or  falsity.  They  must  be  made  with 
the  intention  that  the  deceived  party  shall  act 
upon  them,  and  he  must  act  upon  them  to  his 
damage.     In   such   cases   fraud  will   excuse   the 


Purposes  of  Contracts  201 

performance  of  a  contract  unless  the  one  deceived 
choose  to  waive  the  fraud  and  go  on  with  the  con- 
tract, and  one  receiving  any  part  of  the  benefits 
of  the  contract,  knowing  that  he  has  been  fraud- 
ulently induced  to  enter  into  it,  thereby  waives 
the  fraud  and  will  be  bound  by  the  contract. 

Duress  generally  consists  of  threats  of  bodily 
harm  or  imprisonment  so  strong  and  imminent 
as  to  overpower  the  free  will  of  the  person  en- 
tering into  the  contract;  and  it  usually  vitiates 
the  contract  and  allows  one  upon  whom  the 
duress  has  been  practiced  to  avoid  the  contract 
or  successfully  resist  its  enforcement. 

Undue  influence  is  that  improper  influence  or 
persuasion  whereby  the  will  of  a  person  is  over- 
powered and  his  consent  to  entering  into  a  con- 
tract is  really  not  his  own  consent,  but  the  doing 
of  the  will  of  another.  Such  influence  gives  him 
a  right  to  avoid  the  contract  if  he  choose. 

"We  now  come  to  the  purposes  for  which  con- 
tracts may  be  made.  The  general  rule  is  that 
a  contract  may  be  made  for  any  legal  purpose, 
but  that  illegality  of  object  voids  a  contract. 
This  is  the  legal  way  of  saying  that  one  may  not 
contract  to  do  or  procure  the  doing  of  an  illegal 
act,  and  by  an  illegal  act  we  mean  an  act  which 
is  expressly  declared  by  statute  to  be  illegal, 
or  which  was  illegal  by  the  express  rules  of  the 
common    law,    or   which    is    contrary   to   public 


202  The   Farmer's   Business   Handbook 

policy,  because  it  is  manifestly  injurious  to  the 
public  at  large.  Probably  the  most  common  form 
of  illegal  contract  is  the  wagering,  or  betting, 
contract.  This  is  not  now  enforcible,  though  it 
was  at  one  time.  Indeed,  .it  is  now  very  fre- 
quently the  rule  that  the  loser  is  liable  to  pay  to 
the  overseer  of  the  poor,  or  some  similar  person, 
three  times  the  amount  of  the  wager  for  the 
benefit  of  the  poor. 

As  a  general  rule,  it  is  best  to  reduce  every  con- 
tract or  agreement  to  writing.  As  has  been  said, 
great  formality,  especially  in  small  transactions, 
is  not  necessary.  It  may  be  written  upon  a 
scrap  of  paper,  or  better  yet,  upon  the  leaf  of 
an  ordinary  memorandum  book,  being  sure  to 
obtain  the  signature  of  the  contracting  parties, 
with  the  signature  of  a  witness  whenever  possi- 
ble, and  an  expression  of  just  what  each  party 
is  to  do. 

In  making  a  contract,  one  has  to  be  very  care- 
ful of  the  language  employed,  and  must  be  very 
particular  to  know  exactly  what  is  meant  by 
the  various  terms  used.  Of  course,  our  "common 
law,"  as  we  call  it,  is  simply  a  matter  of  usages 
and  customs  which  have  become  so  general  as 
to  be  considered  the  law  of  the  land.  We  find 
that  in  many  instances  certain  words,  terms  and 
expressions  have  been  given  a  particular  meaning 
by  custom,   and   it   is   a   rule   of   law   that   any 


Contracts    Outlawed  203 

general  usage  or  custom  will  govern  the  terms 
of  a  contract;  hence,  if  a  person  buys  a  "cord" 
of  wood  where  the  custom  and  usage  determines 
that  a  cord  is  128  cubic  feet,  he  will  get  that  kind 
of  a  cord;  but  if,  on  the  other  hand,  it  is  a 
general  custom  in  that  part  of  the  country  to 
consider  a  cord  as  being  a  pile  8  feet  by  4  feet  by 
1  foot,  he  will  simply  get  his  32  cubic  feet  for 
a  cord,  regardless  of  what  he  understood  the 
word  "cord"  to  mean.  This  is  used  only  by  way 
of  illustration,  but  there  are  a  great  many  expres- 
sions that  require  to  be  carefully  explained  in 
a  contract,  in  order  that  there  may  be  no  mis- 
understanding. 

Of  course,  a  contract  may  be  allowed  to  run 
so  long  that  it  will  become,  as  we  commonly 
call  it,  "outlawed";  that  simply  means  that  when 
a  contract,  which  is  not  under  seal,  has  been 
allowed  to  remain  wholly  unperformed  for  six 
years  (or  in  some  states  for  a  shorter  period) 
after  performance  was  due,  and  there  has  been 
no  written  acknowledgment  of  the  contract  dur- 
ing that  time,  any  action  to  enforce  perform- 
ance or  recover  damages  is  barred  by  the  statute 
of  limitations.  This  same  rule  applies  to  all 
classes  of  actions  and  rights  of  action,  and  they 
are  all  sooner  or  later  barred  by  the  lapse 
of  the  prescribed  period  of  time.  This  period 
varies  from  a  few  months  in  some  statutory  pro- 


204  The   Farmer's   Business  Handbook 

ceedings  to  twenty  years  or  upwards,  which  is 
the  usual  period  of  limitation  of  actions  upon 
sealed  instruments,  or  for  the  recovery  of  real 
property.  This  whole  matter  of  the  limitation 
of  actions  should  be  carefully  borne  in  mind, 
and  the  local  statutes  consulted  when  there  is 
any  possibility  of  a  claim  outlawing,  as  it  is 
always  possible  to  prevent  such  an  unfortunate 
occurrence  by  beginning  an  action  at  any  time 
before  the  limitation  is  complete,  even  though 
it  be  but  a  day  before  the  statutory  period  has 
elapsed. 

Signing  contract  as  agent,  may  impose  liabil- 
ity on  a  note.  Elsewhere  in  this  work  the 
advice  is  given  not  to  sign  a  note  to  or  for 
a  stranger  or  one  not  deserving  perfect  confi- 
dence. It  may  be  added  that  the  fraudulent 
person  does  not  usually  work  openly  and  ask  his 
victim  for  his  note  directly.  Instead,  he  ap- 
proaches him  with  offers  of  a  lucrative  agency 
of  some  kind,  or  makes  him  a  glittering  proposi- 
tion of  some  similar  nature.  His  signature  is 
asked  to  one  of  their  "agreements"  or  "contracts," 
which  "they  always  require,"  etc.  Hidden  in  a 
mass  of  words,  or  perhaps  a  statement  of  terms 
in  the  contract,  will  be  those  terms  necessary  to 
make  a  negotiable  promissory  note.  The  note, 
when  negotiated  to  a  holder  in  due  course,  be- 
comes effective  against  the  maker,  and  all  or  many 


Warranties  205 

of  the  defenses  which  would  be  valid  against  the 
payee  himself  are  destroyed.  Generally  speak- 
ing, if  the  paper  signed  contain  an  unconditional 
promise  to  pay  a  certain  sum  of  money  to  another 
or  to  his  order,  or  to  the  bearer,  it  will  bind  as 
a  promissory  note  and  be  negotiable  as  such. 
And  it  makes  no  difference  that  it  contains  a  re- 
cital of  the  transaction  for  which  given,  or  that 
it  is  signed  with  the  additional  word  "agent." 

Another  very  common  method  of  fraudulently 
procuring  the  execution  of  a  negotiable  note  is  to 
produce  to  the  prospective  agent  a  memorandum 
which  is  represented  to  him  to  be  simply  an 
acceptance  of  the  agency  about  to  be  conferred 
upon  him;  this  he  signs,  and  after  a  short  time 
it  may  come  back  to  him  in  the  form  of  a  promis- 
sory note,  the  fraudulent  party  having  cut  off 
one  end  of  the  memorandum,  leaving  it — owing 
to  its  peculiar  arrangement  —  a  perfectly  valid 
promissory  note.  These  frauds  were  formerly 
much  more  frequent  than  now,  but  are  still 
attempted  in  many  parts  of  the  country. 

U.  WARRANTIES  UPON  SALE  OF  HORSES  OR  OTHER 
ANIMALS 

Upon  the  sale  of  a  horse  or  other  animal 
(particularly  the  former),  various  questions  very 
frequently  arise  as  to  the  right  of  an  aggrieved 


206  The   Farmer's   Business   Handbook 

party  to  obtain  legal  relief.  It  may  be  taken 
as  a  general  proposition  that  when  there  is  a 
sale,  or  contract  for  the  sale,  of  a  horse  or  other 
animal,  which  each  can  examine  and  judge  of 
for  himself,  each  party  must  look  out  for  him- 
self, and  if  it  does  not  prove  to  be  as  desirable 
as  the  buyer  expected,  he  has  no  remedy;  that 
is,  in  the  absence  of  further  agreement  or  speci- 
fication. It  may  be  added  that  upon  the  sale  of 
an  animal,  and  especially  of  a  horse,  mere  state- 
ments of  opinion  as  to  the  quality  of  it,  or  puffing 
or  extravagant  expressions  in  the  nature  of  opin- 
ion, not  purporting  to  be  statements  of  actual 
facts,  have  no  effect.  That  is,  such  statements 
as,  "he  will  beat  anything  in  this  village,"  or, 
"he  is  worth  two  hundred  dollars  any  time,"  or, 
"he  is  first-class,"  are  of  no  effect,  as  they  are 
mere  puffs  and  opinion.  But  a  statement  "he  is 
perfectly  sound,"  or,  "he  has  a  registered  record 
of  2:30,"  is  binding  and  becomes  a  term  of  the 
contract.  If,  however,  the  statement  of  warranty 
is  a  general  one,  as  that  the  animal  is  perfectly 
sound,  this  statement  means  except  those  blem- 
ishes which  are  perfectly  patent  and  visible  to 
both  parties,  and  it  warrants  against  defects  in 
the  animal  other  than  these  only.  But  it  becomes 
a  term  in  the  contract  as  to  any  other  defects, 
and  if  there  are  any  such,  the  buyer  has  his 
appropriate  remedy.      So,  if  a  buyer  contract  to 


Warranties  207 

buy  a  horse  which  it  is  agreed  shall  be  suitable 
for  a  specific  purpose,  he  need  not  take  it  unless 
it  proves,  upon  delivery,  to  be  suitable  for  that 
purpose.  In  case  any  agreement  or  statement 
made  by  the  seller  is  of  such  a  nature  as  to 
amount  to  a  term  of  the  contract  as  explained 
above,  a  breach  thereof  will  confer  a  right  to 
relief  upon  the  buyer.  If  the  statement  made 
can  be  said,  by  a  court,  to  be  important  enough 
to  go  to  the  very  root  of  the  contract,  so  that 
if  it  proves  false  it  destroys  the  very  essence 
thereof,  such  untrue  statement  gives  a  right  to 
the  buyer  to  reject  the  animal  and  sue  for  dam- 
ages for  breach  of  contract.  But  if  he  accept 
the  animal,  and  its  defects  are  known  to  him  at 
the  time,  or  could  have  been  ascertained  by  rea- 
sonable inspection,  he  has  no  right  to  damages; 
but  if  the  term  or  representation  which  has  been 
broken  or  proved  false  is  not  of  such  a  nature 
as  to  be  the  very  essence  of  the  contract  of  sale 
and  only  partially  affects  it,  so  that  it  can  be 
compensated  in  damages,  it  confers  no  right  upon 
the  buyer  to  reject  or  return  the  animal,  but  he 
must  accept  and  retain  it,  and  sue  for  his  dam- 
ages against  the  seller.  This  often  results  in 
one  recovering  an  uncollectable  judgment  against 
a  worthless  "horse  jockey,"  as  habitual  horse 
traders  are  commonly  called  in  the  eastern 
states. 


CHAPTER  XIV 

MUTUAL   LIABILITIES   OF  EMPLOYER  AND   EMPLOYEE, 
BUYER    AND    SELLER 

I.      LIABILITY   OF   EMPLOYER   FOR   ACTS   OF   EMPLOYEES 

It  is  a  general  rule  of  law  that  a  master  is 
liable  in  damages  for  the  acts  of  his  servant. 
The  principal  exception  to  the  rule  is  when  the 
act  of  the  servant  is  without  the  master's  author- 
ity, either  expressly  conferred  or  implied  from  the 
nature  of  the  employment  and  the  character  of 
his  duties. 

This  rule  of  law  is  largely  based  upon  the 
principle  that  it  is  the  duty  of  the  employer  or 
master  to  employ  competent  and  trusty  servants 
to  accomplish  the  work  he  has  in  hand,  and  that 
one  who  acts  through  another  acts  himself. 

The  master,  however,  is  not  generally  liable  for 
the  malicious  or  willful  act  of  the  servant  outside 
the  scope  of  his  employment,  done  without  his 
direction  or  assent,  though  while  in  his  employ- 
ment. An  act  of  negligence  committed  by  a 
servant  in  consequence  of  his  intoxication  renders 
the  master  liable  in  damages,  if  he  can  reasonably 
be  charged  with  knowledge  of  the  servant's  pro- 

(208) 


Master  and   Servant  209 

pensity  in  that  direction.  So,  too,  any  act  per- 
formed by  a  third  party,  under  the  direction  of 
the  servant,  renders  the  master  liable,  if  the 
authority  of  the  servant,  either  expressly  or  from 
the  nature  of  the  task,  required  or  allowed  the 
securing  of  an  assistant. 

Thus,  when  the  master  directed  his  servant  to 
remove  snow  from  a  roof  without  instructions  how 
to  do  it,  and  the  servant  of  his  own  accord  got 
a  man  to  help  him,  it  was  held  that  the  master 
was  liable  for  injury  to  a  passer-by  from  the 
snow  thrown  off  by  either  of  the  men. 

The  books  are  filled  with  cases  of  liability  of 
the  master  for  acts  of  his  servant.  In  fact,  it  is 
one  of  the  most  fruitful  sources  of  expensive  liti- 
gation. No  rule  can  be  laid  down  to  fit  every 
case,  but  if  it  is  remembered  that  generally  in  the 
scope  of  his  employment  the  law  knows  no  differ- 
ence between  the  acts  of  employer  and  employee 
much  of  such  litigation  will  be  eliminated. 

In  this  connection  it  will  be  well  to  note  that 
a  master  is  not  generally  liable  for  injuries  caused 
to  a  servant  by  another  servant,  though  if  the 
master  has  himself  been  negligent  in  perform- 
ing his  own  duties  he  will  be  liable. 

A  master  must  furnish  his  servants  a  reasona- 
bly safe  place  to  work  in;  reasonably  safe  and 
suitable  machinery  and  appliances;  a  reasonable 
number  of  reasonably  competent  fellow- servants ; 

N 


210  The   Farmer's   Business   Handbook 

and  reasonably  safe  and  sufficient  rules,  instruc- 
tions and  regulations  for  the  guidance  of  the  ser- 
vants. If  he  does  this  he  will  not  be  liable  for 
any  injuries  which  may  come  to  a  servant  from 
negligence,  for  the  negligence  will  be  that  of  the 
injured  party  or  of  one  of  his  fellow-servants,  be- 
cause the  master  has  done  all  that  is  required  of 
him.  This  matter  is  now  regulated  by  statute  in 
New  York. 

n.    mechanics'   liens 

A  "lien"  is  a  hold  or  claim  which  one  person 
has  upon  the  property  of  another  as  security  for 
some  debt  or  charge.  Under  our  law  there  are 
several  kinds  of  liens,  but  probably  the  most  im- 
portant is  the  class  known  as  mechanics'  liens. 
These  are  of  great  importance  to  carpenters, 
builders,  masons,  plumbers,  painters  and  the 
like,  and  the  provisions  relating  to  securing  them 
are  so  simple,  and  the  liens  so  beneficial,  that 
every  man  should  be  in  a  position  to  take  ad- 
vantage of  them  if  he  deem  the  payment  for  his 
services  in  any  case  doubtful  or  insecure. 

The  statutes  in  most  states  provide  that  any 
contractor,  sub-contractor,  laborer  or  material 
man  who  performs  labor  or  furnishes  material 
for  the  improvement  of  real  property  with  the 
consent,  or  at  the  request  of  the  owner  or  his 
agent,   or  of    the   contractor   or   sub-contractor, 


Mechanics'   Liens  211 

shall  have  a  lien  for  the  principal  and  interest 
of  the  value  or  the  agreed  price  of  such  labor 
or  materials,  upon  the  property  improved  and 
the  improvements,  from  the  time  that  notice  of 
lien  is  filed. 

This  lien  will  extend  to  and  hold  the  owner's 
right  or  interest  in  the  property  and  improve- 
ments existing  at  the  time  of  filing  the  notice 
of  lien.  The  lien  will  follow  the  property  if  it 
is  removed,  sold  or  transferred  at  any  time  after 
the  notice  is  filed,  and  the  owner's  interest  as 
it  was  at  the  time  of  the  filing  stands  as  security 
for  the  payment,  notwithstanding  the  sale  or 
removal  of  the  property.  But,  if  the  labor  or 
materials  were  furnished  to  a  contractor  or  sub- 
contractor, instead  of  directly  to  the  owner,  then 
the  lien  will  not  be  for  a  sum  greater  than  that 
earned  by  the  principal  contractor  but  unpaid 
to  him  on  the  contract  at  the  time  the  notice 
was  filed.  But  payments  made  by  the  owner 
before  they  are  due  under  the  contract,  so  as 
to  defeat  a  mechanics'  lien,  will  be  of  no  effect 
as  against  a  lien  filed  before  the  payments 
actually  become  due  under  the  contract. 

In  order  to  secure  such  a  lien  as  is  above 
described,  the  person  claiming  it  should  file  a 
notice  of  lien  at  some  time  during  the  progress 
of  the  work,  or  the  furnishing  of  the  materials, 
or  within    a   limited    period    (frequently  ninety 


212  The   Farmer's   Business  Handbook 

days)  after  the  completion  of  the  contract,  or  the 
last  item  of  work,  or  the  furnishing  of  the  last 
item  of  materials.  It  must  generally  be  filed 
within  the  prescribed  time,  in  the  clerk's  office 
of  the  county  where  the  property  is  situated. 
After  filing  this  notice,  the  lienor  serves  a  copy 
upon  the  owner. 

The  lien  will  not  generally  be  valid  for  more 
than  one  year  after  the  notice  is  filed,  unless 
within  that  time  an  action  is  filed  in  the  county 
clerk's  office,  or  unless  an  order  be  granted  by 
the  court,  within  that  time,  continuing  such  lien, 
and  the  lien  must  then  be  re-docketed.  Such  an 
order  is  easily  obtained,  and  although  no  order 
can  continue  a  lien  for  more  than  one  year, 
successive  orders  may  be  obtained.  It  is,  there- 
fore, necessary  that  a  lienor  shall  see  to  it  that 
his  lien  does  not  expire. 

Any  of  the  steps  to  be  taken  in  the  filing  and 
service  of  the  notice  of  lien,  should  be  upon 
advice  of  counsel  only;  therefore,  we  will  not 
here  pursue  the  subject  further. 

m.    artisans'   liens 

A  person  who  makes,  alters,  repairs  or  en- 
hances the  value  of  a  chattel  at  the  instance  or 
with  the  consent  of  the  owner,  has  a  lien  upon 
the  same  for  his  reasonable  charges  for  service 


Various   Liens  213 

and  materials  while  he  remains  lawfully  in  posses- 
sion of  it,  and  he  may  keep  it  until  his  charges 
are  paid. 

IV.     LIENS  OP   HOTEL,   BOARDING-HOUSE,   LODGING-HOUSE 
AND    LIVERY    KEEPERS 

Each  of  these  classes  of  persons  has  a  lien 
while  in  possession  of,  and  may  detain,  the  baggage 
and  other  property  brought  upon  their  premises 
by  a  guest,  boarder  or  lodger,  for  proper  charges 
due  for  his  accommodation  as  such.  But  not 
every  person  who  occasionally  entertains  a  guest, 
or  who  has  a  claim  against  a  boarder  or  lodger 
is  entitled  to  such  a  lien,  and  to  detain  property, 
unless  so  entitled,  may  make  the  claimant  liable 
in  damages.  To  have  a  lien,  one  must  be  in  the 
business  of  a  boarding-  or  lodging-house  keeper, 
and  merely  to  have  taken  a  single  guest  or 
lodger,  or  to  have  done  so  occasionally,  will  not 
suffice. 

A  livery-  or  boarding  -  stable  keeper,  or  one 
pasturing  an  animal,  has  a  lien  upon  the  animal 
kept,  boarded  or  pastured,  for  the  compensation 
due  for  the  same,  so  long  as  the  claimant  retains 
possession  of  it,  and  he  may  detain  the  animal, 
as  well  as  any  wagons,  vehicles  or  harness  of 
the  owner  which  he  is  keeping  in  connection  with 
the  animal,  until  he  is  paid. 


CHAPTER    XV 

NOTES,   DUE  -  BILLS,   CHATTEL  MORTGAGES  AND  BILLS 
OF  SALE 

I.      PROMISSORY    NOTES 

Among  the  more  important  of  a  great  variety 
of  written  agreements  or  contracts  are  promis- 
sory notes.  A  promissory  note  is  a  written  in- 
strument, signed  by  the  maker,  containing  an 
unconditional  promise  to  pay  a  certain  sum  in 
money  to  another,  on  demand  or  at  a  fixed  or 
determinable  future  time. 

The  same  rules  which  apply  to  contracts  in 
general  are  applicable  to  promissory  notes.  There 
must  be  a  consideration,  that  is,  there  must  have 
been  something  of  value  given  for  the  note,  as 
money,  goods,  services  or  the  like,  and  the  con- 
tract must  have  been  devoid  of  all  fraud  in  its 
inception  to  make  the  note  a  good  and  valid 
obligation.  As  to  all  negotiable  paper,  there 
are  different  rules  of  law  which  must  always 
be  remembered.  When  a  promissory  note  is 
made  payable  "to  order  of"  or  "to  bearer,"  or 
when  a  check  or  draft  is  drawn  to  order  or 
bearer,  it  then   becomes   a    "negotiable    instru- 

(  214  ) 


Notes  215 

ment,"  and  many  rules  apply  to  it  which  apply 
to  no  other  class  of  instruments.  From  this  point 
on  we  will  consider  this  class  of  commercial 
paper  only,  unless  special  reference  is  made  to 
non- negotiable  paper. 

A  note  complete  and  regular  on  its  face  is 
not  subject  to  the  equities  if  transferred  to  an 
innocent  third  party  before  maturity  for  value, 
he  having  no  notice  of  defects  in  the  course  of 
the  instrument,  provided,  however,  that,  if  it  is 
payable  on  demand,  it  must  have  been  presented 
for  payment,  within  a  reasonable  length  of 
time.  This  practically  means  that  such  a  person 
holding  such  an  instrument  has  a  claim  against 
which  there  are  almost  no  defenses.  It  is  also 
true  that  when  there  has  been  one  person  hold- 
ing the  note  under  the  circumstances  above  de- 
scribed, then  all  persons  who  take  it  afterwards 
have  all  the  rights  against  the  maker  and  en- 
dorsers that  he  had  unless  those  who  take  it 
afterwards  have  been  guilty  of  fraud  in  procur- 
ing the  making  of  the  note,  or  in  procuring  its 
endorsement  by  those  whom  they  seek  to  hold 
liable. 

However,  if  it  is  shown  that  the  note  was 
transferred  for  the  first  time  after  maturity, 
the  law  presumes  that  the  fact  that  it  is  due 
and  has  not  been  paid  is  notice  to  the  pur- 
chaser that  something  may  be  wrong  with  the 


216  The   Farmer's   Business   Handbook 

note,  otherwise  it  would  have  been  paid.  In 
other  words,  no  person  who  purchases  a  past- 
due  note  from  the  payee  himself  is  protected 
against  original  want  of  consideration,  against 
fraud  in  its  making  or  sometimes  against  any 
counter-claim  that  may  be  made  by  the  maker 
of  the  note.  If,  however,  a  third  party  inno- 
cently and  without  knowledge  of  any  of  the 
equities  or  lack  of  consideration,  fraud,  etc., 
purchases  a  negotiable  note  before  it  is  due,  then 
the  law  protects  the  purchaser.  For  instance, 
if  A,  a  lightning-rod  man,  sells  to  B  and 
takes  his  note,  and  afterwards  C  purchases  the 
note  for  value  before  maturity  without  knowledge 
of  fraud  on  B  by  A,  C  is  protected  and  can 
collect  the  note  even  though  fraud  and  mis- 
representation were  practiced  by  A  on  B. 
This  must  lead  to  the  conclusion  that  it  is  un- 
safe to  give  a  note  unless  the  maker  is  entirely 
satisfied  that  all  of  the  conditions  leading  up  to 
the  making  have  been  fully  complied  with,  be- 
cause it  is  quite  sure  to  turn  up  later  in  the 
hands  of  an  innocent  third  party. 

The  date  of  a  note  is  of  great  importance. 
It  is  not  counted  in  the  time  of  a  note,  thus: 
A  note  given  July  1  for  thirty  days  is  due  July 
31.  In  some  states  three  days  of  grace  are 
given  in  addition,  but  in  New  York,  as  in  some 
other  states,  days  of  grace  have  been  abolished. 


Mow   to    Draw   a   Note  217 

A  note  payable  to  the  order  of  another   must 
be  endorsed   by  that  other  to  render  it   transfer- 
able.    There  are  several  forms  of   endorsement. 
The  payee,  that  is,  the  person  to  whom  the  note  is 
made  payable,  may  simply  write  his  name  on  the 
back.     In  such  a  case  he  becomes  liable  for  the 
note,  provided  it  is  duly  presented  for  payment 
at  the  bank  or  place  of  payment  named  in  the 
note,  or  at  the  place  of  business  or  residence  of 
the  maker,  and,  if  it  is  not  paid,   it  is  duly  pro- 
tested by  a  notary  public  or  other  proper  per- 
son.     Sometimes  a  note  given  by  A  to  B  may 
be  endorsed   as   follows:    "Pay  to   the   order   of 
C";   in   which    case    C,    to   make   it   negotiable, 
would  have   to   endorse   it.     In   this  way  a  note 
frequently  has  several  endorsers.     The  rule  of  law 
is   that   endorsers   are    severally  and  collectively 
liable   on   a   defaulted   and    protested    note   and 
that  each  has  recourse  over  and  against  the  pre- 
vious endorser  and  the  maker.     The  first  endorser 
has,  of  course,  recourse  against  the  original  maker. 
If  an  endorser  desires  to  protect  himself  against 
loss  and  merely  endorses  to  make  the  note  nego- 
tiable,  he  may  escape  such  liability  by  so  stat- 
ing on  the  back  of  the  note  before  his  signature. 
The  words  "without  recourse"  above  the  signa- 
ture   are    commonly    accepted    in    the    business 
world  as  a  proper  protection  when  an   endorser 
desires  so  to  escape  liability. 


218  The   Farmer's   Business   Handbook 

Because  of  the  difficulty  sometimes  encountered 
in  rural  districts  in  properly  protesting  an  endorsed 
note,  it  seems  advisable,  except  when  a  note 
is  made  payable  at  a  bank,  not  to  take  a  note 
with  an  endorser  unless  the  endorser  is  willing 
to  add  before  his  name  words  similar  to  the 
following:  "For  value  received,  I  hereby  waive 
notice  of  protest  of  the  within  note." 

Before  taking  or  purchasing  a  note  examine 
it  carefully  in  the  following  particulars:  Is  it 
properly  dated?  Does  it  name  the  exact  amount 
of  money  to  be  paid?  Does  it  say  pay  to 
"bearer"  or  to  "order"?  In  either  case  it  is 
negotiable,  but  if  payable  to  "John  Doe"  only, 
it  is  non- negotiable.  Does  it  name  a  place 
of  payment?  Does  it  state  that  it  is  made  for 
value  received?  Does  it  state  "with  interest"? 
Otherwise  it  would  draw  no  interest  until  due. 
Sometimes  notes  are  made  payable  on  demand, 
and  if  such  a  note  does  not  contain  the  words 
"  with  interest,"  then  interest  is  payable  only 
after  demand  is  made. 

A  form  for  a  negotiable  note  follows: 

$500.  Ithaca,  N.  Y.,  July  1,  1901. 

Three  months  after  date,  for  value  received,  I  prom- 
ise to  pay  to  the  order  of  John  Doe  (or  to  bearer)  the 

sum  of  Five  Hundred  Dollars ($500) 

at   the   First   National   Bank   of   Ithaca,   N.   Y.,  with 
interest.  (Signed)     Richard  Roe, 


Drawing   a   Note  219 

In  such  a  note  the  essential  things  are  the 
date,  the  amount,  length  of  time,  the  signa- 
ture, the  admission  that  it  is  given  for  value 
received,  and  whether  payable  to  "bearer"  or 
to  the  "order"  of  some  one.  The  things  de- 
sirable, but  not  necessary,  to  its  validity,  are 
place  of  payment  xand  whether  with  interest. 
Where  the  words  "with  interest"  are  used  the 
law  presumes  it  to  be  the  legal  rate  in  the  state 
in  which  the  contract  is  made;  and  if  a  lesser 
rate  is  contemplated  it  should  be  so  stated,  as, 
for  example,  "with  interest  at  four  per  cent." 

By  far  the  safest  kind  of  note  for  the  ordi- 
nary business  man,  removed  from  a  banking 
center,  to  take  is  the  "joint  and  several"  note, 
where,  instead  of  becoming  an  endorser,  the  third 
person  obligated  becomes  a  party  to  the  note. 

There  is  practically  no  difference  as  to  liabil- 
ity, whichever  phraseology  in  the  following  form 
of  note  is  adopted: 

$500.  Ithaca,  N.  Y.,  July  l,  1901. 

One  year  after  date,  for  value  received,  I  (or  we,  or 

either  of  us)  promise  to  pay  to  John  Doe,  or  order,  the 

sum  of  Five  Hundred  Dollars ($500) 

with  interest.  (Signed)     Richard  Roe. 

James  Smith. 

In  other  words,  whether-  the  note  says,  "  I 
promise  to  pay,"  or,  "We  or  either  of  us  promise 


220  The   Farmer's   Business   Handbook 

to  pay,"  the  note  is  a  joint  and  several  obliga- 
tion, equally  binding  on  both  Eichard  Roe  and 
James  Smith. 

With  such  a  note  no  protest  is  necessary  to 
hold  both  signers,  although  after  notice  to  the 
holder  of  the  note,  from  James  Smith,  to  pro- 
ceed to  collect  said  note,  if  the  owner  fail  to 
use  due  diligence  to  collect  and  Eichard  Eoe  in 
the  meantime  become  insolvent,  James  Smith 
will  undoubtedly  escape  payment  of  the  note. 

Sometimes  the  word  "principal"  is  added  to 
the  name  of  the  person  giving  the  note  and  the 
word  "surety"  to  the  name  of  the  "signer."  The 
addition  of  these  words  does  not  affect  the  rights 
of  the  holder  or  owner  in  the  least,  but  they  do 
define  the  relations  existing  between  the  princi- 
pal and  the  surety,  and  render  it  unnecessary  for 
the  surety  to  make  special  proof  in  case  he  pay 
the  note,  and  then  proceed  by  suit  or  otherwise 
to  recover  from  the  principal. 

It  frequently  happens  in  the  transfer  of  notes 
that  the  seller  is  required  to  guarantee  the  note. 
There  is  no  prescribed  form  for  such  a  guaranty. 
The  usual  form,  however,  is  substantially  as 
follows : 

"For  value  received,  I  guarantee  the  payment  when 
due  (or  the  collection)  of  the  within  note." 

A    guaranty   of    payment,    when   due,    is    the 


Importance   of  Notes  221 

safer  form,  because  the  guarantor  becomes  im- 
mediately liable  upon  default,  whereas,  if  he 
guarantees  collection  only,  the  owner  must  ex- 
haust every  other  legal  remedy  before  he  can  pro- 
ceed against  the  guarantor.  In  other  words,  he 
must  bring  an  action  and  proceed  by  execution 
after  judgment  to  try  to  collect. 

A  large  part  of  the  commercial  business  of 
the  world  is  done  by  negotiable  bills  and  notes. 
In  fact,  some  of  our  national  currency  is  but 
a  higher  type  of  secured  note,  having  behind 
it  not  only  the  credit  of  the  government,  but 
actual  coin  as  collateral.  We  often  hear  the 
expression  that  the  government  can  make  money 
by  simply  printing  its  notes.  So,  in  a  sense, 
can  the  reader,  but  the  notes  will  be  worthless 
if  issued  beyond  the  limit  of  assets  and  actual 
resources.  For  example,  A  may  give  his  note  for 
$100.  He  may,  in  fact,  give  a  second  or  a  third; 
but  the  time  is  sure  to  come  when  the  limit  is 
reached,  and  if  A  has  gone  beyond  his  actual  as- 
sets in  the  giving  of  notes,  then  the  merest  hint 
or  bit  of  gossip,  the  slightest  calamity  or  loss  may 
pull  down  the  whole  structure  of  inflated  credit 
upon  his  head.  We  regard  a  treasury  note  as 
good.  It  is  only  absolutely  so  when  there  is  a 
like  amount  of  gold  or  silver  behind  it  in  the 
treasury.  We  should  not  endanger  ourselves  by 
advocating  that   the   collateral  which   backs   our 


222  The   Farmer's   Business   Handbook 

currency  should  be  one  cent  less  than  the 
amount  called  for  by  the  currency.  Such  col- 
lateral may  be  gold,  silver  or  anything  of  value; 
but  there  should  be  value  equal  to  one  hundred 
cents  for  every  dollar  of  currency,  even  though 
the  silver  dollar  becomes  a  thousand  times  larger 
than  the  gold  dollar,  or  vice  versa. 

This  leads  us  to  the  consideration  of  securing 
private  notes.  As  we  have  seen,  such  notes  may 
be  and  are  largely  secured  by  endorsement,  by 
sureties  and  by  guaranty.  They  are  also  largely 
protected  by  collateral.  In  the  case  of  the  pri- 
vate individual,  the  field  of  collateral  is  as  large 
as  in  the  commercial  world  and  is  of  almost  end- 
less variety.  Notes  are  often  protected  by  mort- 
gages on  real  estate,  by  chattel  mortgages,  by 
the  deposit  of  bonds  or  other  notes,  by  ware- 
house receipts,  or  by  the  delivery  of  personal 
property  of  any  kind.  A  note  having  collateral 
securing  its  payment  carries  with  it  into  the 
hands  of  the  purchaser  full  recourse  to  such 
collateral  by  the  mere  change  of  ownership  of 
the  note. 

In  some  states  there  are  special  statutes  regu- 
lating, to  some  extent,  the  form  and  subject 
matter  of  notes ;  but  it  is  only  necessary  to  refer 
to  this  fact  here,  the  general  principle  of  the  law 
of  negotiable  paper  being  the  same  everywhere. 

Negotiable  notes,  in  general,  by  reason  of  the 


Be    Careful  in    Giving   Notes  223 

fact  that  they  enter  so  largely  into  the  every-day 
business  life  of  the  world,  have  been  often 
used  in  fraudulent  and  swindling  schemes  out 
of  which  has  grown  much  litigation.  Because  of 
patent -right  swindling,  New  York  and  several 
other  states  have  passed  laws  making  it  neces- 
sary for  a  note  given  for  a  patent -right  to  bear 
the  words  "Given  for  a  patent  -  right "  across  its 
face.  It  would  be  impossible  to  enumerate  the 
many  schemes  of  swindlers  to  get  possession  of 
a  promissory  note  which  would  be  valid  in  the 
hands  of  an  innocent  third  party. 

The  best  possible  advice  that  can  be  given  to 
a  person  who  contemplates  giving  a  note  to  a 
stranger  for  anything,  or  for  any  purpose  what- 
ever, is  "Don't." 

As  to  all  promissory  notes,  even  when  given 
to  friends  and  business  acquaintances  for  legiti- 
mate purposes,  unless  you  have  ample  resources 
to  meet  them  it  is  well  to  consider  most  delibe- 
rately before  signing,  because  notes  have  the 
bad  habit  of  coming  due  just  when  money  seems 
scarcest.  However,  when  notes  are  based  upon 
assets  or  upon  trustworthy  and  real  expecta- 
tions, they  are  of  the  greatest  benefit  in  the 
commercial  world,  for  it  must  be  remembered 
that  fully  ninety  per  cent  of  the  business  of  this 
country  is  done  on  credit,  in  which  negotiable 
paper  plays  by  far  the  largest  part. 


224  The   Farmer's   Business   Handbook 

II.      DUE -BILLS,    ORDERS,    RECEIPTS 

A  due -bill  differs  somewhat  from  a  note  in 
that  it  is  a  simple  acknowledgment  of  debt.  It 
may  be  payable  in  money,  services,  produce  or 
merchandise.  It  is  perhaps  the  simplest  form 
of  commercial  paper,  for  example: 

$30.  Ithaca,  N.  Y.,  July  1,  1901. 

Due  John  Doe,  or  order,  Thirty  Dollars  (or  thirty 
bushels  of  wheat) .  (Signed)     Richard  Roe. 

An  order  is  a  request  for  one  person  to  sur- 
render an  amount  of  money  or  merchandise  and 
charge  to  the  account  of  the  signer,  as: 

Ithaca,  N.  Y.,  June  1,  1901. 

John  Doe: — 

Please  pay  to  James  Smith,  on  demand,  the  sum 
of  Twenty  Dollars  (or  ten  bushels  of  wheat),  and  charge 
to  my  account.  (Signed)     Richard  Roe. 

In  all  business  transactions  receipts  are  gen- 
erally asked  for  and  given.  It  must  be  remem- 
bered, however,  that  the  ordinary  receipt  is  not 
conclusive  of  payment.  It  is,  at  best,  only  prima 
facie  evidence  of  payment  and  can  always  be 
disputed  and  modified  by  the  allegation  that  it 
was  given  under  misapprehension,  etc.  If  it  is 
desirable  to  close  a  matter  up  for  all  time  and 
to  make  a  really  binding  receipt  for  moneys  paid, 
it  should  take  something  like  the  following  form: 


Receipts  —  Chattel  Mortgages  225 

Ithaca,  N.  Y.,  December  30,  1901. 
Received  of  John  Doe  the  sum  of  one  hundred  dollars 
($100),  in  full  of  all  accounts  to  date,  and  in  considera- 
tion of  the  said  sum  and  the  premises,  I  hereby  release 
the  said  John  Doe  from  all  claim  of  every  name  and 
nature  whatsoever,  to  the  date  hereof. 
Witness  my  hand  and  seal. 

Richard  Roe  (L.  S.). 

It  will  be  seen  that  we  here  include  the  con- 
sideration imported  by  the  seal  as  well  as  the 
money  consideration.  This  makes  a  radical  dif- 
ference in  some  states. 

m.      CHATTEL   MORTGAGES 

A  chattel  mortgage  is  a  transfer  of  personal 
property  as  security  for  a  debt.  There  need 
not  generally  be  an  actual  change  of  possession 
of  the  property  in  order  to  make  the  chattel 
mortgage  valid,  but  a  formal  agreement  that  the 
property  is  transferred  is  enough.  However,  if 
there  is  to  be  no  actual  and  continuous  change 
of  possession  of  the  property  it  is  almost  always 
required  that  the  chattel  mortgage  be  filed  in  a 
town  clerk's  office,  or  a  county  clerk's  office,  in 
the  town  where  the  mortgagor  resides,  in  order 
to  make  it  valid  against  third  parties  who  are 
creditors  of  the  mortgagor,  or  who  have  subse- 
quently, and  in  good  faith,  purchased  or  acquired 
liens  upon  the  mortgaged   property.      It  is  also 


226  The  Farmer's  Business   Handbook 

generally  required  that  the  mortgagee,  i.  e.,  the 
person  to  whom  the  mortgage  is  given,  shall, 
shortly  before  the  expiration  of  each  period  of 
one  year  after  the  filing  of  the  chattel  mortgage, 
file  a  statement  in  the  same  office,  giving  cer- 
tain information  about  the  transaction  and  show- 
ing the  amount  due  on  the  mortgage.  The  pen- 
alty for  failing  to  comply  with  this  requirement 
is  the  same  as  for  failing  to  file  the  mortgage 
originally.  A  chattel  mortgage  is  generally 
good  as  against  the  mortgagor  and  all  other 
persons,  except  creditors  and  subsequent  pur- 
chasers or  incumbrancers  of  the  property  in 
good  faith,  regardless  of  any  filing  or  refiling 
whatever.  The  following  is  a  short  form  of 
chattel  mortgage: 

Know  All  Men  By  These  Presents,  that  I,  John 
Brown,  of  Ithaca,  N.  Y.,  hereby  sell  and  assign  to 
John  Jones,  of  the  same  place,  one  democrat  wagon, 
one  lumber  wagon,  one  set  of  single  harness  and  one 
set  of  double  harness,  all  of  which  are  now  in  my 
barn  at  Ithaca,  aforesaid.  This  grant  is  intended  as 
security  for  the  payment  of  Thirty  Dollars  ($30) ,  with 
interest,  on  or  before  the  expiration  of  three  months 
from  the  date  hereof,  which  payment,  if  duly  made, 
will  render  this  conveyance  void. 

In  Witness  Whereof,  I  have  hereunto  set  my  hand 

and  seal  this dav  of ,  190  .   .  . 

(L.  S.) 


Bills   of  Sale  227 

It  is  better  to  have  the  execution  of  this  chat- 
tel mortgage  acknowledged  before  a  notary  pub- 
lic, or  justice  of  the  peace,  if  possible,  or  at 
least  to  have  a  witness  to  the  signature. 

IV.      BILLS   OF   SALE 

A  bill  of  sale  is  a  written  agreement  whereby 
the  title  of  personal  property  is  transferred.  It 
is  one  of  the  most  common  agreements.  The 
following  form  will  be  found  sufficient  for  most 
cases : 

I,  John  Brown,  of  Ithaca,  N.  Y.,  in  consideration 
of  One  Hundred  Dollars  ($100)  paid  to  me  by  John 
Jones,  of  Owego,  N.  Y.,  do  hereby  bargain  and  sell 
to  the  said  John  Jones  the  following  described  prop- 
erty.    (Here  describe  the  property  transferred.) 

Witness  my  hand  and  seal  this day  of 

,  190  .   .  . 

(L.  S.) 

It  is  also  better  to  have  the  execution  of  this 
bill  of  sale  acknowledged  before  a  notary  public, 
or  justice  of  the  peace,  if  possible,  or  if  not, 
to  have  a  witness  to  the  signature. 


CHAPTER  XVI 

GIFTS,    WILLS,    ADVANCES,    USURY  AND   TAXES 
I.      GIFTS 

Gifts,  especially  between  members  of  the  same 
family,  being  of  frequent  occurrence,  and  the 
validity  thereof  often  coming  into  question,  the 
rules  relating  to  them  should  be  rather  fully 
considered. 

A  gift  is  the  voluntary  transfer  of  property  to 
another  without  anything  being  done  or  given 
in  return — in  other  words,  no  consideration  is 
necessary;  if  there  is  consideration,  then  it  is 
a  contract  and  enforceable  as  such.  But  as  the 
law  refuses  to  enforce  promises  unless  given  in 
return  for  a  consideration,  a  promise  to  give 
something — that  is,  to  make  a  gift — is  of  no 
effect,  and  will  not  be  enforced.  In  order  to 
be  of  any  effect  in  law,  the  gift  must  be  com- 
pleted and  fully  executed  as  explained  below. 
If  this  is  done,  the  law  will  then  recognize  the 
gift  and  sustain  the  transfer  of  the  property. 
If  the  gift  is  once  made  and  the  transfer  of  the 
property  completed,  the  change  of  ownership  is 

(228) 


Legal    Gifts  229 

then  perfect  and  cannot  be  revoked,  except  in 
the  case  of  gifts  made  in  expectation  of  death, 
as  will  be  explained  later. 

Gifts  of  real  property  are  simple,  and  must 
of  course  be  by  means  of  a  deed.  The  rules 
given  in  the  article  on  deeds  (Chapter  IX)  fully 
apply  in  this  connection,  the  law  as  to  gifts 
here  given  applying  to  personalty  only. 

A  gift  may  be  made  between  two  living  per- 
sons not  upon  expectation  of  death;  or  it  may 
be  one  made  by  the  giver  while  in  danger  or 
fear  of  death  and  in  contemplation  of  the  same. 

To  make  valid  the  ordinary  gift,  not  made  in 
contemplation  of  death,  there  must  be  an  inten- 
tion to  give,  and  proof  of  the  same,  and  actual 
delivery  of  the  property  over  to  the  donee  or 
some  one  for  him.  Delivery  is  the  chief  essential, 
and  unless  there  is  such  a  delivery  of  the  prop- 
erty that,  according  to  its  nature,  it  transfers 
and  gives  over  to  the  receiver  full  dominion  and 
control  thereof,  it  is  incomplete  as  a  gift  and 
legally  ineffective.  Merely  to  say,  for  instance, 
"I  give  you  this  horse,"  or,  "I  give  a  hundred 

dollars   of   my   account   with Savings 

Bank"  is  of  no  effect  unless  accompanied  by  the 
proper  delivery  of  the  thing  given  over  to  the 
donee;  in  the  case  of  the  horse,  the  animal 
itself,  and  in  the  case  of  the  money  in  the 
bank,    by   delivery   of    the   proper   evidences   or 


230  The   Farmer's   Business   Handbook 

paper,  as  hereinafter  explained.  Some  cumber- 
some articles,  incapable  perhaps  of  immediate 
manual  delivery,  may  be  delivered  by  giving 
over  to  the  donee  as  full  possession  and  control 
of  them  as  is  possible:  as  in  the  gift  of  a  stack 
of  hay,  or  a  corn  crop  as  it  stands,  etc.  If  the 
donee  is  already  in  full  possession,  no  further 
delivery  is  necessary.  Generally  speaking,  a 
gift  of  a  note,  check  or  stock  certificate  prop- 
erly endorsed,  transfers  title  to  what  it  represents 
and  all  rights  thereunder,  but  delivery  of  the 
paper  is  generally  essential. 

To  make  a  gift  of  a  savings  bank  deposit,  it 
is  best  to  withdraw  the  same  and  make  a  deposit 
in  the  name  of  the  donee;  or  have  the  bank 
transfer  the  account  to  the  name  of  the  donee; 
but  it  may  be  done  by  delivery  of  the  book  with 
or  without  check  or  written  assignment. 

A  gift  made  in  contemplation  of  the  death  of 
the  giver  is  called  donatio  causa  mortis;  these 
gifts  are  only  made  in  the  immediate  apprehen- 
sion of  death,  and  are  subject  to  the  implied 
conditions  that  if  the  giver  should  not  die  of  that 
sickness,  or  if  the  donee  should  die  first,  or 
if  the  giver  should  revoke  the  gift  before  death, 
then  the  gift  would  be  void.  This  form  of  a 
gift  is  very  frequently  adopted  when  a  person 
desires  to  dispose  of  his  property  during  his  life- 
time and  not  trust  it  to  administration  after  his 


The  Making  of  Wills  231 

death.  It  will  be  seen  that  the  giver  does  not 
divest  himself  of  his  property  so  that  in  case  of 
recovery  it  would  not  belong  to  him,  the  gift  be- 
coming effective  only  upon  his  death  as  expected. 
Gifts  of  property  made  by  a  debtor  to  escape 
the  payment  of  debts  are  generally  held  void 
and  may  be  set  aside  by  his  creditors;  such 
gifts,  however,  bind  the  giver,  and  he  cannot 
compel  a  return  of  the  property  on  the  ground 
that  he  had  a  fraudulent  intent  in  disposing  of 
it.  This  whole  matter,  however,  is  so  involved 
that  a  further  statement  of  its  rules  would  be 
of  no  assistance. 

n.     WILLS 

A  will  may  dispose  of  either  real  or  personal 
property,  or  both.  In  New  York,  and  most  other 
states,  only  persons  who  are  over  twenty-one 
years  of  age  may  will  real  property,  while  six- 
teen and  eighteen  years  are  the  common  ages  at 
which  one  may  will  personal  property.  Gener- 
ally an  idiot,  or  a  lunatic,  or  a  person  laboring 
under  mental  disability,  which  prevents  his  un- 
derstanding his  act  and  circumstances,  may  not 
make  a  valid  will.  In  most  states  a  person  leav- 
ing a  husband  or  wife  or  near  relatives,  may 
not  give  more  than  one-half  of  his  estate  to  a 
charity. 

A  will    is    by  far    the    most    important    legal 


232  The  Farmer's  Business  Handbook 

document  one  is  ever  called  upon  to  sign,  yet 
less  care  is  commonly  taken  in  drawing  and  exe- 
cuting a  last  will  and  testament  than  in  the 
execution  of  the  ordinary  deed,  mortgage  or  con- 
tract. This  is  especially  true  in  the  country, 
where,  very  often,  wills  are  made  which  jeopard- 
ize the  property  for  which  a  man  has  spent  a 
lifetime  of  labor.  Of  all  documents,  except 
as  to  the  formalities  of  execution,  that  is,  the 
signing  by  the  testator  or  maker  and  the  witnesses, 
wills  may  be  the  most  simple  and  informal.  Any 
pape*  in  writing  which  shows  the  clear  intent 
of  the  testator  is  sufficient  even  though  it  con- 
tains but  few  words.  "Whenever  possible,  have 
an  attorney  draw  the  will,  and  attempt  to  do  so 
yourself  only  when  there  is  no  way  of  securing 
legal  assistance. 

While  the  law  is  very  liberal  as  to  the  con- 
tents of  a  will,  nevertheless  it  is  very  strict  as 
to  the  manner  of  executing  it,  by  which  we 
mean  the  signing,  witnessing,  etc.  A  will  exe- 
cuted in  accordance  with  the  following  direc- 
tions will  be  found  valid  in  New  York  and,  also 
in  most  other  parts  of  the  United  States,  except 
in  Louisiana,  where  the  rules  are  too  compli- 
cated for  a  work  of  this  size  and  character. 

The  testator,  that  is,  the  one  whose  will  is 
being  made,  must  in  some  way  know  the  con- 
tents of  the  will;    then  he  must  ask  the  wit- 


Making  a   Will  233 

nesses  to  witness  his  will ;  then  the  testator  must 
sign  it,  either  by  name  or  by  mark,  at  the  end 
of  the  will  and  affix  his  seal,  signature  or  mark 
in  the  presence  of  the  three  witnesses.  The  wit- 
nesses' statement  and  signatures  may  follow  the 
testator's  signature,  but  it  will  almost  invariably 
avoid  the  will  if  anything  else  follow  his  signa- 
ture; then  let  him  declare  it  to  be  his  last  will 
and  testament,  and  ask  the  three  witnesses  to 
sign,  which  the  witnesses  will  do  in  his  pres- 
ence and  in  the  presence  of  each  other,  and 
add  their  places  of  residence  after  their  signa- 
tures. Immediately  following  the  testator's  sig- 
nature, and  above  the  signatures  of  the  witnesses, 
should  be  a  statement  showing  that  all  of  these 
formalities  were  observed.  Such  a  statement  is 
given  in  the  following  form  and  may  be  written 
into  the  will  at  the  point  indicated.  This  will 
serve  in  years  after  to  remind  the  witnesses  of 
what  was  done,  as  they  will  see  that  they  signed 
the  statement  at  the  time,  though  they  may 
have  forgotten,  until  they  read  it,  that  all  of 
these  things  actually  occurred.  Of  course,  these 
particulars  may  be  varied  sometimes  and  not 
affect  the  validity  of  the  will,  as,  for  exam- 
ple: only  two  witnesses  are  required  in  some 
states;  the  seal  after  the  testator's  name  may 
be  omitted  in  some  states;  and  nowhere  need 
be  more  than  the  word   "seal"  and   not  a  real 


234  The  Farmer's  Business  Handbook 

seal.  The  testator  may,  in  some  states,  either 
subscribe  the  will  in  the  presence  of  the  wit- 
nesses, or  acknowledge  to  them  that  he  has  sub- 
scribed it,  showing  the  signature  and  the  will, 
and  may  even  do  this  to  each  one  separately, 
but  if  he  does  this  he  must  declare  the  will  to 
each  of  them.  A  testator  may  also  sometimes 
ask  another  to  write  his  name  for  him,  and  if 
the  latter  does  so  in  his  presence  and  signs  his 
own  name  as  a  witness  to  the  will,  with  a  state- 
ment of  the  testator's  request  to  him,  and  of 
the  fact  that  he  did  sign  for  the  testator,  the 
signature  will  generally  be  good;  but  it  is 
always  better  to  have  the  testator  at  least  make 
his  mark.  As  a  final  caution,  let  me  say 
that  it  will  be  found  far  safer  and  better  in  the 
vast  majority  of  cases  to  take  no  chances  upon 
the  probabilities  of  safety  in  omitting  any  of 
these  details.  Of  course,  any  credible  compe- 
tent person  may  be  a  witness,  except  that  any 
one  who  takes  anything  under  the  will  is  not  com- 
petent as  a  witness. 

The  following  may  be  adopted  as  a  brief  and 
simple  form  of  will  with  a  proper  attestation 
clause : 

I,  John  Doe,  of  the  city  of  Ithaca,  N.  Y.,  do  hereby 
declare  this  to  be  my  last  will  and  testament. 

First,  I  direct  the  payment  of  my  just  debts,  if  any. 
Second,  I  give,  devise  and  bequeath  to  ...,.,   , 


Details  of  Wills  235 

(Here  insert  just  what  is  desired  to  be  given.  If  land, 
a  brief  description  will  be  sufficient,  as  "My  homestead 
farm,"  etc.) 

Third,  I  give,  devise  and  bequeath 

(and  so  on  with  each  separate  bequest). 

Likewise,  I  make,  constitute  and  appoint  Richard 
Roe  to  be  executor  of  this  my  last  will  and  testament, 
hereby  revoking  all  former  wills  by  me  made. 

Witness  my  hand  and  seal  this day  of 

190  .    . 

(Signed)     John  Doe.   (Seal). 

[The  attestation  clause,  or  statement  for  the  witnesses  to  sign  is  as 
follows  and  should  be  at  this  point  in  the  will:] 

Subscribed  by  the  testator  in  our  presence  (or  if 
only  acknowledged  to  the  witnesses,  say:  Acknowledged 
by  the  testator  to  each  of  us  to  have  been  subscribed  by 
him,  and  continue  in  either  case  as  follows) :  and,  at 
the  same  time,  declared  by  him  to  us  to  be  his  last  will 
and  testament,  and,  thereupon,  we  at  his  request,  and 
in  his  presence  (and  if  all  of  the  witnesses  are  present 
at  the  same  time,  add:  and  in  the  presence  of  each 
other;  and  continue  as  follows):  sign  our  names  here- 
unto as  witnesses,  this day  of , 

190  .    .  ,  and  ndd  our  places  of  residence. 

residing  at 

residing  at 

residing  at 

Whenever  a  will  disposes  of  real  property  it 
should,  after  due  probate  in  the  Surrogate's 
Court,  be  recorded   in   the   office   of  the   county 


236  The   Farmer's   Business   Handbook 

clerk,  as  it  may  become  an  important  link  in  a 
chain  of  title. 

m.      ADVANCING   MONEY  OR  PROPERTY  TO  ONE'S 
CHILDREN 

It  not  infrequently  happens  that  parents  desire 
to  assist  their  children  when  they  leave  home 
and  begin  business  on  their  own  account.  When 
the  parents  have  a  competency,  no  wiser  dispo- 
sition can  be  made  of  a  portion  of  the  estate 
than  to  loan  it  to  their  natural  heirs,  provided, 
however,  that  not  enough  is  so  loaned  as  to 
seriously  endanger  the  income  necessary  for  the 
support  of  the  parents.  An  agreement  somewhat 
as  follows  should  be  entered  into,  that  justice 
may  be  done  to  all  the  children: 

Whereas  my  father  (or,  mother  or,  parents)  is  (or,  are) 
about  to  loan  to  me  five  hundred  dollars  (or  if  property 
describe  it  and  state  the  value  agreed  upon ) ,  therefore  I 
promise  to  pay  five  per  cent  interest  annually  on  said 
amount  if  demanded  by  my  father  (or,  party  loaning  the 
money) ;  and  I  accept  the  same  as  an  advancement  from 
his  estate,  and  release  said  estate  from  that  amount. 
Otherwise,  this  loan  is  to  be  without  interest  until  such 
demand  is  made:  but  in  no  case  shall  such  demand  for 
the  payment  of  interest  be  retroactive,  but  interest  shall 
be  payable  only  from  the  time  of  a  demand  for  the  same. 


(Signature  of  child.) 


Usury  237 

By  this  method  of  disposing  of  some  of  the 
property  not  needed  at  the  time  for  the  support 
of  the  parents,  provision  is  made  for  an  income 
in  case  of  need  or  misfortune,  the  children  are 
helped  when  they  most  need  help,  and,  above 
all,  the  rights  of  the  younger  children  are  pro- 
tected. Then,  too,  the  pleasure  of  giving  and 
receiving  during  the  lifetime  of  parents  and 
children  should  count  for  much. 

rv.     USURY 

Usury  is  the  act  of  intentionally  taking  or  re- 
serving or  contracting  to  take  or  reserve,  for  the 
use  or  loan  of  money,  a  greater  compensation 
than  the  rate  of  interest  allowed  by  law. 

The  rate  of  interest  known  as  the  "legal  rate," 
and  which  is  the  limit  permitted  by  law,  varies 
in  the  different  states,  being  six  per  cent  in  New 
York,  Pennsylvania  and  New  Jersey,  and  in 
some  other  states  much  higher.  Only  the  gen- 
eral rules  can  be  here  stated,  in  this  connec- 
tion; they  must  be  verified  by  reference  to  the 
statutes  of  the  particular  state  in  question.  Gen- 
erally, all  bonds,  bills,  notes,  etc.,  whereby  there 
shall  be  reserved  or  taken,  or  agreed  to  be 
reserved  or  taken  or  secured,  any  greater  sum 
or  value  for  the  loan  or  forbearance  of  money 
than   the   legal   rate   of  interest,  are  either  void 


238  The  Farmer's   Business   Handbook 

or  the  interest  thereon  forfeited.  By  "void"  is 
meant  that  it  will  be  so  held  at  the  option  of 
the  debtor,  and  of  him  only.  It  is  personal  to 
him  and  his  estate  and  none  other  can  take  ad- 
vantage of  the  statute  and  have  it  declared  void. 
As  to  every  one  else,  it  is  fully  valid  and  en- 
forceable. In  most  states,  a  corporation  cannot 
use  the  defense  of  usury  as  a  shield  and  escape 
liability  upon  its  obligations  on  that  ground. 

Special  rules,  not  to  be  considered  here,  apply 
to  pawnbrokers  and  to  certain  loans  where  col- 
lateral security  is  furnished. 

v.     TAXES 

Taxes  which  have  been  legally  and  properly 
assessed  and  levied  upon  real  property  become 
a  lien  thereon  from  the  time  the  assessment  is 
confirmed  and  finally  corrected  and  completed. 
This  lien  will  follow  the  property  into  the  hands 
of  any  subsequent  owner,  whether  or  not  he  has 
had  notice  of  the  existence  of  the  same.  Prop- 
erty is,  therefore,  liable  not  only  for  all  taxes 
assessed  against  it  from  the  time  one  becomes 
owner,  but  is  also  subject  to  the  lien  of,  and  may 
be  sold  for,  any  taxes  theretofore  assessed  against 
it  and  which  are  unpaid.  It  is  therefore  impor- 
tant, before  purchasing,  to  make  inquiry  as 
to    outstanding    taxes    of    the    proper    officers. 


Taxes  239 

If,  however,  the  purchaser  has  obtained  a  war- 
ranty deed  from  the  seller,  he  may  recover  from 
him  any  taxes  whieh  he  is  compelled  to  pay 
and  which  were  completely  assessed,  and  a  lien 
upon  the  property  before  he  took  it. 

"What  may  be  taken  for  taxes  is  often  a  very 
important  question.  Of  course,  as  indicated 
above,  the  land  itself  is  liable  for  the  taxes  as- 
sessed against  it,  and  may  be  sold  for  the  same 
if  they  are  returned  as  unpaid.  But  there  is  a 
more  summary  method  of  collection  than  that. 
It  is  generally  provided  that  after  the  designated 
days  during  which  taxes  are  receivable,  the  col- 
lector shall  call  at  least  once  upon  every  resi- 
dent taxed,  at  his  residence,  and  demand  pay- 
ment. If  any  person  neglect  or  refuse  to  pay 
his  tax,  the  collector  levies  upon  any  personal 
property  in  the  county  owned  by  or  in  the  pos- 
session of  any  person  who  ought  to  pay  the  tax, 
and  may  sell  it  at  public  auction;  and  the  fact 
that  a  third  party  may  claim  it  will  not  pre- 
vent such  sale. 

VI.   REAL  PROPERTY  PURCHASED  WITH  PENSION  MONEY 
EXEMPT  FROM  TAXATION 

Property  purchased  with  pension  money  is, 
in  many  states,  assessed  like  other  property;  but 
on   the   review   day   the   owner   may   present  to 


240  The   Farmer's   Business  Handbook 

the  assessors  an  application  showing  that  such 
real  property  was  wholly  or  partially  purchased 
with  the  proceeds  of  a  pension  granted  for  mili- 
tary or  naval  services,  stating  the  amount  of 
money  so  used  and  the  assessed  valuation  of 
the  property.  Military  rewards,  pension  money, 
and  real  property  bought  with  pension  money, 
cannot  be  taken  for  ordinary  taxes. 


CHAPTER   XVII 

POWERS  OF  ATTORNEY,  AFFIDAVITS,    LEGAL   TENDERS 
I.      POWERS   OF  ATTORNEY 

A  power  of  attorney  is  an  instrument  em- 
powering one  person  to  act  for  another.  A 
power  of  attorney  is  a  very  simple  instrument 
to  draw,  in  ordinary  cases  ;  and  as  it  is  so 
often  necessary  to  authorize  another  to  do 
something  in  one's  behalf,  a  suitable  form  is 
given  herewith.  It  must  be  borne  in  mind  that 
a  power  of  attorney  does  not  require  the  party 
authorized  to  perform  the  act  on  behalf  of  another 
to  be  an  attorney  in  the  true  or  legal  sense  of 
the  word,  but  any  competent  person  may  act  as 
another's  agent,  under  a  power  of  attorney. 
This  form  will  be  found  sufficient  in  all  ordinary 
cases : 

Know  All  Men  by  These  Presents  :  That  I,   .   .   . 

,  of  Ithaca,  New  York,  have 

nominated,    constituted   and   appointed,    and  by  these 

presents  do  nominate,  constitute  and  appoint 

,  of  the  same  place,  my  true  and 

lawful  attorney,  for  me  and   in  my  name,  place  and 
p  (241) 


242  The  Farmer's   Business  Handbook 

stead  to  (here  state  the  thing  that  it  is  desired  to  author- 
ize the  agent  to  do — as,  for  example,  receive  all  pay- 
ments upon  account,  or,  have  charge  of  property,  or, 
whatever  it  may  be),  with  full  power  of  substitution 
and  revocation;  hereby  ratifying  and  confirming  all 
that  my  said  attorney  or  his  substitute  may  lawfully  do 
in  the  premises. 

Witness  my  hand  and  seal  this  1st  day  of  August, 
1902.  (L.  S.) 

In  the  presence  of: 


II.      AFFIDAVITS 

An  affidavit  is  a  statement  reduced  to  writing 
and  sworn  or  affirmed  to  before  some  competent 
authority.  Great  care  should  be  taken  in  draw- 
ing affidavits  that  they  contain  all  of  the  facts 
that  they  are  intended  to  prove,  as  it  very  fre- 
quently happens  that  some  very  important  fact 
is  found  omitted  when  it  becomes  necessary 
to  use  the  affidavit.  A  very  good  way  of  secur- 
ing a  complete  affidavit  when  the  services  of 
your  lawyer  are  not  available,  is  to  write  a  formal 
heading,  as  given  below,  and  let  the  person  who 
is  to  make  the  affidavit  write  in  all  that  he  can 
remember  about  the  matter  in  hand,  after  which 
talk  the  matter  over  carefully  and  see  if  any- 
thing has  been  omitted.  If  it  has,  add  it  to  the 
matter  already  written  and  then  write  the  formal 


Affidavits  —  Legal   Tenders  243 

i 

ending  and  let  the  person  sign  the  affidavit,  after 
which    have   some   competent   authority   sign    it, 
as  a  notary  public  or  justice  of  the  peace,  etc. 
The  following  form  is  sufficient: 

State  of  New  York") 
County  of  Tompkins  >  ss  : 
Town  of  Ithaca         J 

John  Brown,  being  duly  sworn,  deposes  and  says  that 
he  resides  in  the  town  of  Ithaca  aforesaid,  and  is  forty  - 
seven  years  of  age.  Deponent  further  says  (here  insert 
all  that  he  has  to  say  about  the  matter  in  hand). 

And  further  deponent  saith  not. 


(Have  deponent  sign  here) 

Subscribed  and  sworn  to  before  me  this  .... 
day  of 190  . 


Justice  of  the  Peace, 
(or  Notary  Public,  as  the  case  may  be.) 


III.      LEGAL   TENDERS 


It  must  be  borne  in  mind  that  one  does  not 
always  have  a  right  to  pay  his  obligations  in 
whatever  money  he  may  choose  to  offer.  For 
example,  it  is  provided  by  the  laws  of  the  United 
States  that  the  silver  coins,  by  which  is  meant 
the  silver  dollars,  half  dollars,  quarter  dollars 
and  dimes,  are  legal  tender  up  to  an  amount  of 
five  dollars  only,  and  that  the  minor  coins, 
which  are  the  five-cent  piece,  three-cent  piece  and 


244  The   Farmer's   Business   Handbook 

one-cent  piece,  are  legal  tender  up  to  the  amount 
of  twenty-five  cents  only.  Therefore,  if  any  one 
choose  to  be  technical,  he  may  refuse  to  receive 
more  than  these  amounts  in  such  coins  and  thus 
prevent  the  discharge  of  an  obligation. 

Upon  the  question  of  the  necessity  of  tender- 
ing exact  change,  we  need  only  to  note  that  a 
person  who  is  under  obligation  to  pay  a  certain 
sum  must,  as  a  usual  thing,  tender  the  exact 
amount,  and  cannot  compel  the  creditor  to  make 
change.  There  have  been  some  interesting  cases 
upon  tender  of  fare  to  street -car  companies,  it 
having  been  held  in  one  of  the  western  states 
that  it  is  not  unreasonable  to  ask  a  street -car 
conductor  to  take  a  five -cent  fare  out  of  a  five- 
dollar  gold -piece,  while  in  New  York  it  has  been 
held  that  a  rule  established  by  a  company  that 
it  will  not  make  change  from  a  bill  larger  in 
amount  than  two  dollars,  is  a  reasonable  rule, 
and  may  be  enforced  by  the  company.  The  true 
rule  is  that  a  street -car  company  may  be  com- 
pelled to  make  change  up  to  any  reasonable 
amount;  and  the  same  rule  undoubtedly  applies 
to  railroad  companies.  The  government  has 
adopted  a  rale  that  it  will  not  make  change  for 
postage  stamps  unless  it  finds  it  convenient  to 
do  so,  thereby  retaining  the  privilege  of  refusing 
to  make  change  at  any  time  when  its  convenience 
warrants  the  refusal. 


PART   111— INVENTORIES   FROM 

THE    CENSUS 

If  one  thing  more  than  another  has  been  em- 
phasized in  the  preceding  chapters,  it  is  the  need 
of  taking  an  inventory,  in  ordinary  business,  at 
least  once  a  year.  No  firm  or  individual  can 
afford  to  go  on  blindly,  whether  the  business 
returns  large  or  small  profits.  If  the  business 
is  a  losing  one  the  sooner  that  fact  is  discov- 
ered, and  the  amount  of  the  loss,  the  better  it 
will  be  for  all  concerned.  In  starting  a  new 
business  it  frequently  occurs  that  the  first  year's 
operations  show  no  profits.  Slight  losses  may 
be  borne  cheerfully  if  there  is  promise  that  the 
business  will  increase  and  profit  will  accrue  in 
the  future.  But  every  careful  business  man 
wants  to  know  just  what  the  losses  are  or  have 
been  and,  if  possible,  when,  how  or  where  they 
occurred.  Having  secured  the  facts,  the  judg- 
ment is  enlightened  and  then  it  can  be  intelli- 
gently determined  whether  to  go  on  or  to  close 
the  business  before  losses  have  absorbed  all  the 
capital  stock. 

"Uncle  Sam,"  though  much  of  a  gentleman 
and  the  wealthiest  personified  individual  on  the 

(245) 


246  The   Farmer's   Business   Handbook 

globe,  his  children  blessed  with  phenomenal  prof- 
its, finds  it  necessary  to  take  account  of  stock 
once  every  decade.  There  is  some  excuse  for 
his  taking  an  inventory  only  once  in  every  ten 
years,  since  the  expense  of  taking  such  inven- 
tory (census)  and  compiling  and  digesting  the 
facts  is  great.  Two  years  since  Congress  appro- 
priated $13,516,210  for  doing  this  work.  The 
compilation  of  the  results  had  not  proceeded 
far  before  "Uncle  Sam"  saw  that  he  could  well 
afford  to  clean  and  disinfect  the  streets  of  Havana, 
organize  schools,  reward  General  Gomez  for 
long- continued,  courageous  work  for  the  cause 
of  liberty.  He  could  do  much  for  Porto  Rico. 
He  could  spend  millions  in  the  Philippines  with 
the  hope  and  expectation  of  benefiting  and  en- 
nobling six  million  people  submerged  for  cen- 
turies in  semi-barbarism  and  groaning  under  the 
incubus  of  despotism. 

As  the  profits  and  wealth  of  the  nation  were 
revealed  in  the  census  footings,  "Uncle  Sam," 
after  he  had  counted  cash  on  hand,  had  noted  the 
monthly  receipts  and  computed  assets,  concluded 
that  he  was  justified  in  making  a  little  perma- 
nent investment  for  his  boys.  Forty  millions 
were  given  for  an  unfinished  ditch;  then,  in  order 
to  complete  the  ditch  that  the  stormy  Atlantic 
might  be  married  to  the  placid  Pacific,  it  was 
decided  to  spend  $144,233,358  more.     Two  hun- 


Uncle   Sam's  Inventories  247 

dred  millions,  in  round  numbers,  for  a  ditch 
appears  like  not  a  little  investment,  but  a  great 
one.  However,  as  a  per  capita  investment  it 
is  not  larger  than  a  farmer  would  make  if  he 
purchased  an  acre  of  average  land. 

All  of  these  expenditures,  past  and  present, 
are  justified  because  needed,  and  because  the 
government  through  monthly,  yearly  and  decade 
statements  is  kept  fully  informed  of  the  finan- 
cial condition  of  the  complicated  and  stupendous 
national  transactions.  In  other  words,  "Uncle 
Sam"  employs  a  vast  army  of  bookkeepers,  ac- 
countants, appraisers,  detectives  and  experts,  and 
could  not  administer  the  government's  financial 
affairs  without  these  persons. 

Since  many  of  the  readers  of  this  book  will 
not  have  access  to  the  census  reports,  especially 
to  those  which  relate  to  agriculture,  it  is  fitting 
that  a  brief  summary  of  the  government's  in- 
ventory of  rural  wealth  be  placed  in  convenient 
form  for  ready  reference.  These  figures  are 
from  the  reports  of  the  Twelfth  Census  (taken 
in  1900) : 


248 


The   Farmer's   Business  Handbook 


I.   AGRICULTURAL  POPULATION 

Number  of  males  and  females  over  ten  years  of  age,  June  1, 1900,  engaged 
in  specified  agricultural  pursuits,  by  states  and  territories 


States  and 
territories 

by 
divisions 


U.S... 

Maine  . 
N.  H.  . 

Vt 

Mass.  . 
R.  I.  . . 
Conn.  . 
N.  Y... 
N.  J... 
Pa 

Del 

Md 

D.  of  C 
Va.  ... 
W.  Va. 
N.C... 
S.  C... 
Ga.  ... 
Fla 

Ohio  . . 

Ind 

Ill 

Mich.  .. 
Wis.  .. 
Minn.  . 

la 

Mo.  ... 
N.  Dak. 
S.  Dak. 
Neb.  . . 
Kan.  . . 

Ky 

Tenn. . 

Ala 

Miss.  . 


All  agri- 
cultural 
pursuits* 


10,438,188 

76,923 
38,782 
49,820 
66,551 
10,957 
44,796 

375,990 
68,881 

341,712 

19,002 

95,554 

1,488 

300,268 

151,722 

459,306 

393,693 

522,848 

88,688 

414,662 
342,733 
462,781 
312,462 
270,007 
258,944 
371,604 
463,293 
71,626 
82,857 
186,587 
271,252 

408,185 
413,406 
515,737 
490,582 


Agricultural  Laborers! 


Total 


4,459,346 

21,976 
12,714 
18,443 
31,515 
5,304 
19,847 

148,456 
33,220 

123,208 

9,126 

50,134 

618 

138,613 

58,796 

233,288 

237,326 

282,347 

37,343 

138,066 

118,498 

184,959 

97,527 

93,718 

94,195 

133,450 

162,916 

24,193 

26,749 

59,601 

89,271 

1B5.432 
182,905 
286,195 
259,668 


Farm  and 
plantation 


2,047,658 

12,093 
8,989 
12,583 
23,321 
3,984 
14,817 
96,833 
23,734 
65,479 

5,831 
33,786 
408 
71,949 
20,183 
84,701 
96,660 
120,931 
15,817 

68,835 
60,085 
102,396 
48,885 
37,658 
39,280 
64,789 
65,900 
14,898 
11,445 
26,727 
39,681 

69,460 
69,430 
98,094 
84,019 


Garden  and 
nursery 


45,375 

268 
94 

281 
3,726 

617 
1,345 
7,634 
2,434 
3,898 

94 
1,272 
177 
932 
203 
383 
223 
660 
240 

2,438 
832 

2,233 
933 
861 
480 
657 

1,184 

38 

61 

310 

485 

644 
822 
630 
271 


Dairymen 
and  dairy- 
women 


10,931 

17 

14 

15 

63 

6 

54 

451 

153 

454 

12 
400 
132 
131 
189 

84 

59 
237 

87 

792 
488 
587 
140 
131 
233 
269 
443 
18 
21 
111 
201 

294 

269 

148 

79 


Number  of  Farmers  249 

I.  Agricultural  Population  —  Concluded. 


States  and 
territories 

by 
divisions 

Agricultural  Laborerst 

Dairymen 
and  dairy- 
women 

All  agri- 
cultural 
pursuits* 

Total 

Farm  and 
plantation 

Garden  and 
nursery 

Farmers 

and 
planters  { 

La 

Okla 

Ind.  T 

Ark 

295,445 

644,634 

94,931 

92,418 

345,479 

28,693 
13,407 
44,904 
27,214 
16,174 
29,414 
5,890 
27,489 
61,113 
58,490 
152,371 

367 
56,056 

173,510 

273,188 

27,896 

40,582 

156,455 

8,979 

3,318 

14,825 

7,578 

3,393 

8,698 

2,760 

7,814 

17,455 

17,316 

67,493 

48,469 

88,198 
104,735 
10,710 
16,367 
56,329 

7,290 
2,367 

10,648 
5,136 
2,202 
3,657 
2,283 
4,103 

10,964 
9,741 

51,280 

47,962 

514 

635 

48 

39 

248 

102 
30 

444 
70 
54 

217 
16 
58 

551 

419 
4,227 

343 

283 

487 

12 

29 

101 

57 

8 

221 

18 

48 

82 

41 

52 

142 

167 

2,345 

5 
51 

112,180 

337,962 

62,616 

47,947 

176,724 

N.  Mex 

Utah 

Ore 

Cal 

11,536 

4,652 

22,148 

10,740 

6,918 

16,566 

1,871 

15,912 

32,612 

33,168 

61,753 

17 
5,238 

*  Classified  under  agricultural  pursuits  are  gardeners,  florists,  nurserymen,  etc. , 
62,417:  lumbermen,  raftsmen  and  woodchoppers,  108,454;  stock  raisers,  herdsmen 
and  drovers,  8r>,40>3;  turpentine  farmers  and  laborers,  24,737;  apiarists,  1,375; 
other  agricultural  pursuits  not  specified,  4,231. 

tThe  difference  between  the  total  number  of  agricultural  laborers  and  the 
number  included  under  farm  and  plantation,  garden  and  nursery,  is  made  up  of 
2,366,313  members  of  families  acting  as  agricultural  laborers. 

tNot  including  farm  and  plantation  overseers,  18,101;  milk  farmers,  5,207; 
and  members  of  families  acting  as  farmers,  planters  and  overseers,  169,053. 


250 


The  Farmer's   Business  Handbook 


n.      FARM    ACREAGE 


States 
and  terri- 
tories 


U.  S 

Ala 

Alaska. . 

Ariz 

Ark 

Cal 

Colo.... 

Conn 

Del 

D.  of  C. 

Fla 

Ga 

Hawaii.. 
Idaho.  . . 

Ill 

Ind 

Ind.  Ter. 

Iowa 

Kan 

Ky 

La 

Maine... 

Md 

Mass.... 

Mich 

Minn 

Miss.  ... 

Mo 

Mont.... 

Neb 

Nev 

N.  H.... 

N.J 

N.  Mex.. 

N.Y 

N.C 

N.  D 

Ohio 

Okla 

Ore 

Pa 

R.I 

S.  C 

S.D 

Tenn 

Texas 

Utah 

Vt 

Va 

Wash.  . . . 
W.Va.... 

Wis 

Wyo 


Acres  of 
cerealst 


Acres  of 
all  crops 


Value  of  all 
crops 


Value  of 
cereals 


184,994,588 
3,088,454 

""53,958 

2,980,684 

4,004,254 

525,299 

72,032 

318,772 

543 

607,322 

4,150,886 

12.368 

369,788 

16,769,010 

8,471,709 

1,591,446 

16,920,095 

13,326,940 

5,085,529 

1,573,759 

166,896 

1,368.265 

53,385 

4,721,126 

11,207,069 

2,372,065 

10,423,745 

254,231 

12,071,703 

31,075 

42,335 

588,853 

96,402 

3,125,077 

3,794,064 

5,610,374 

8,214,960 

2,840,373 

1,222,648 

4,738,195 

10,552 

2,251,050 

6,211,223 

5,055,328 

6,932,791 

255,699 

160,127 

3,166,332 

1,350,897 

1,307,428 

5,376.944 

50,528 


289,821,549    $2,910,138,663 


6,792,368 

104 

150,872 

5,241,537 

7,030,284 

1,593,962 

634,622 

473,987 

3,233 

1,062,331 

8,412,907 

86,854 

953,545 

20,865,406 

11,407,798 

2,485,242 

22,170,704 

18,394,271 

6,582,696 

3,421,751 

1,660,655 

2,031,995 

792,631 

8,092,013 

15,139.962 

5,611,114 

14,827,620 

1,151,674 

15,153,956 

328,458 

740,544 

1,295,920 

204,028 

9,521,648 

5,769,954 

7,821,875 

12,008,095 

3,971,309 

2,096,692 

8,692,408 

98,573 

4,751,385 

8,848,734 

6,890,550 

15,236,576 

686,374 

1,246.364 

4.553,584 

1,991,109 

2,135,285 

8,270,127 

435,863 


70,696,268 

6,603 

2,423,471 

56,803,494 

93,641,334 

16.857,533 

15,349,869 

6,024,879 

669,159 

12,850,168 

83,128,224 

21,292,422 

8,951,440 

212,276,816 

117,266,815 
16,691,142 

192,286,098 

112,684,696 
74,783,365 
61,272,676 
19,301,802 
29,046,607 
21,212,830 
85,095,346 

113,092,602 
81,860,150 

117,012,895 

10.516,381 

92,056,580 

2,863,716 

9,975,967 

27,447,786 

3,030,299 

142,247,245 
63,708,921 
53,928,010 

151,226,461 
26,612,442 
20,505,963 

120.512,960 
2,844,849 
56,975,133 
44,069,331 
65,658,618 

163,444,678 
8,229,660 
16,061,761 
54.904,626 
22,530,024 
23,063,209 
82,026,316 
3,119,023 


$1,484,231,038 
18,424,318 


Average  value 
per  acre  of — 


All  Crops  Cereals 


673,639 
20,233,270 
33,674,733 

4,700,271 

1,251.888 

3,032,513 
7,039 

2,906,332 
20,481,157 

1,627,989 

3,212,387 
164,784,437 
81,858,825 

9,017,568 
147,919,076 
83,622,109 
39,692,771 
14,491,796 

2,138,203 
14,505,992 
922,127 
41,819,042 
85,817,555 
19,317,968 
79,574,841 

3,267,726 

75,730,442 

471,090 

774,243 

6,938,690 
979,903 
34,284,705 
22,082,175 
40,126,051 
91,748,320 
19,093,722 

9,271 ,500 
50,809,541 
189,657 
12,722,415 
34,506,061 
36,914,592 
47,132,566 

2,386,789 

2,446,585 
23,759,479 
12,191,397 
11,571,334 
48,595,728 
528,481 


$10  04 

10  41 
63  49 

16  06 
10  84 

13  32 
10  58 
24  19 
12  71 

206  98 

12  10 
9  88 

245  15 
9  39 
10  17 

10  28 
6  72 

8  67 

6  13 

11  36 

17  91 
11  62 

14  29 
26  76 

10  52 

7  47 
14  59 

7  89 

9  13 
6  07 

8  72 

13  47 
21  18 

14  85 
14  94 

11  04 
6  89 

12  59 

6  70 

9  78 

13  86 
28  86 
11  99 

4  98 
9  53 

10  73 

11  99 

12  89 
12  06 
11  32 
10  80 

9  92 

7  16 


*The  first  column  shows  the  rank  of  the  state  or  territory  when  arranged  ae* 
cording  to  the  total  value  of  all  cereals  grown  in  1899. 

tBarley,  buckwheat,  corn,  oats,  rye,  wheat,  rice  and  Kaffir  corn. 


Statistics   of  Farms 


251 


in.      RENTED    FARMS 


States,    terri- 
tories and 
foreign 
countries  in 
which  owners 
reside 


Number  of  rented  farms  belonging  to  owners  of — 


Under  100 
acres 


100  and 

under  200 

acres 


200  and 

under  500 

acres 


500  and 

under  1,000 

acres 


1,000  and 

under  2,500 

acres 


2,500  acres 
and  over 


Grand  total . 

Ala 

Alaska  

Ariz 

Ark 

Cal 

Colo 

Conn 

Del 

D.  of  C 

Pla 

Ga 

Hawaii 

Idaho  

Ill 

Ind 

Ind.  Ter.... 

Iowa 

Kan 

Ky 

La 

Maine 

Md 

Mass 

Mich 

Minn 

Miss 

Mo 

Mont 

Neb 

Nev 

N.  H 

N.J 

N.  Mex 

n.  y 

N.C 

N.  Dak 

Ohio 

Okla 

Ore 

Pa , 

R.  I 


810,583 

42,781 

48 

280 

33,519 

5,434 

1,729 

2,012 

1,279 

699 

4,286 

51,832 

7 

326 

34,743 

30,844 

9,759 

20,284 

14,212 

51,045 

23,372 

1,408 

4,328 

2,700 

17,373 

5,146 

44,267 

41,594 

273 

7,203 

71 

996 

4,580 

677 

23,863 

45,366 

221 

36,218 

3,499 

1,816 

27,806 

755 


458,215 

20,473 

34 

166 

13,957 

2,906 

1,981 

826 

1,174 

498 

1,593 

23,686 

4 

544 

31,958 

14,753 

6,426 

25,755 

17,878 

12,360 

10,234 

657 

4,009 

1,071 

8,637 

8,604 

23,337 

20,829 

470 

13,645 

58 

539 

3,121 

269 

20,282 

18,123 

1.120 

22,935 

4,804 

1,650 

18,196 

308 


390,302 

26,623 

14 

88 

12,727 

3,456 

1,525 

404 

1,256 

512 

1,780 

30,790 

3 

308 

27,160 

9,212 

7,852 

22,286 

12,781 

7,815 

13,077 

256 

3,857 

634 

3,330 

7,746 

26,036 

15,402 

377 

11,533 

65 

268 

1,353 

128 

9,843 

15,998 

1,438 

10,434 

1,351 

1,775 

8,506 

158 


147,260 

15,968 

1 

26 

6,752 

1,850 

508 

70 

480 

218 

1,097 

16,957 

4 

72 

6,913 

1,573 

4,692 

4,221 

3,267 

1,648 

8,243 

20 

1,246 

136 

409 

1,493 

16,477 

3,493 

165 

3,105 

43 

58 

337 

26 

2,166 

6,096 

491 

1,753 

282 

568 

1,485 

17 


90,061 

11,540 

5 

16 

2,933 

1,688 

250 

54 

313 

93 

816 

8,347 


46 

3,131 

730 

3,219 

1,828 

1,610 

962 

7,293 

16 

740 

60 

135 

801 

13,878 

1,835 

73 

1,484 

20 

12 

56 

37 

1,045 

3,237 

210 

696 

104 

201 

644 

6 


37,925 
4,897 


7 

1,606 

1,913 

301 

15 

9 

710 

239 

4,297 


66 
1,207 
117 
939 
591 
747 
290 
3,008 

"l25 

6 

9 

219 

4,129 

683 

47 

780 

9 

6 

33 

45 

1,233 

694 

45 

300 

2,043 

90 

300 

1 


252 


The   Farmer's   Business   Handbook 


III.     Rented  Farms  — Concluded. 


States,  terri- 

Number  of  rented  farms  belonging  to  owners  of— 

foreign 

countries  in 

which  owners 

reside 

Under  100 
acres 

100  and 

under  200 

acres 

200  and 

under  500 

acres 

500  and 

under  1,000 

acres 

1,000  and 

under  2,500 

acres 

2,500  acres 
and  over 

s.  C 

37,211 

697 

51,442 

74,822 

1,137 

1,168 
22,770 

1,426 
11,530 

9,291 
101 

337 

17,762 

2,638 

16,435 

37,038 

317 

1,474 

9,468 

1,276 

3,423 

8,025 

201 

288 

18,931 

3,352 

12,817 

35,789 

166 

1,210 

9,528 

1,058 

2,258 

4,670 

116 

250 

8,926 

1,038 

4,614 

12,493 

45 

222 

3,733 

388 

773 

506 

41 

55 

6,080 

502 

2,914 

7,746 

22 

80 

1,859 

213 

319 

69 

19 

74 

1,361 

247 

1,113 

S.  Dak.     .    . 
Tenn 

2,206 

Utah 

12 

Vt 

20 

Va 

579 

Wash 

117 

W.  Va 

392 

Wis 

10 

Wyo 

19 

Foreign 
Countries 

93 

Canada  . . 

Great   Bri 
ain     an 
Ireland . 

Germany. 

t- 
(1 

145 

68 
19 
28 
12 
2 
12 
3 
3 

45 

105 

79 
24 
11 
13 

83 

77 
7 
20 
12 
1 
2 
7 
5 

36 

22 

21 
3 
3 
1 

11 

20 

35 

1 

1 

43 

12 

5 

32 

Cuba 

8 
12 

4 

32 

3 

4 
1 

3 
1 

Other     For- 
eign Coun- 

Rented  Farms 


253 


IV.  ACREAGE  OP  RENTED  FARMS 


State,  terri- 
tories and 
foreign 
countries  in 
which  owners 
reside 


Acres  in  rented  farms  belonging  to  owners  of — 


Under 

100 
acres 


100  and 

under 

200  acres 


200  and 

under 

500  acres 


500  and 

under 

1,000  acres 


1,000  and 

under 
2,500  acres 


2,500  acres 
and 
over 


Grand  total 

Ala , 

Alaska  

Ariz 

Ark 

Cal , 

Colo , 

Conn 

Del 

D.  of  C 

Fla 

Ga 

Hawaii 

Idaho 

Ill 

Ind 

Ind.  Ter.... 

Iowa 

Kan 

Ky 

La 

Maine 

Md..... 

Mass 

Mich 

Minn 

Miss 

Mo 

Mont 

Neb 

Nev 

N.  H 

N.  J 

N.  Mex 

N.  Y 

N.  C 

N.  Dak 

Ohio 

Okla 

Ore 

Penna 

R.I 


30,620,014 

1,284,703 

2,055 

11,759 

1,037,531 

192,127 

75,972 

.75,677 

65,800 

24,307 

133,571 

1,697,575 

374 

17,385 

1,758,196 

1,529,242 

357,929 

1,142,698 

794,279 

1,362,541 

614,403 

64,883 

184,746 

102,242 

857,631 

297,313 

1,184,569 

1,730,457 

13,854 

439,320 

2,569 

41,088 

202,399 

16,443 

1,394,690 

1,389,562 

11,239 

1,823,927 

170,429 

71,206 

1,350,338 

28,492 


46,544,292 

1,201,083 

4,716 

23,353 

980,506 

399,911 

297,811 

102,724 

139,217 

58,384 

124,033 

1,664,128 

630 

80,374 

3,910,928 

1,854,032 

469,580 

3,501,650 

2,536,646 

1,100,854 

481,701 

79,682 

501,113 

119,644 

1,104,531 

1,261,418 

1,106,653 

2,345,555 

70,139 

1,944,600 

7,869 

68,935 

363,757 

34.232 

2,590,431 

1.404,787 

172,749 

2,787,732 

695,763 

239,954 

2,402.689 

36,092 


53,465,812 

1,696,184 

4,549 

17,788 

890,877 

917,127 

378,693 

93,767 

216,606 

95,194 

153,484 

2,918,568 

768 

85,372 

5,205,735 

1,568,817 

749,075 

4,723,198 

2,650,351 

1,056,204 

642,454 

54,433 

677,830 

136,743 

691,358 

1,921,447 

1,351,996 

2,349,164 

106,180 

2,491,348 

17,368 

64,449 

251,073 

23,993 

2.050,461 

1,714,419 

467.602 

1,828,212 

294,503 

505,666 

1,537,406 

31,969 


20,880,980 

1,001,320 

517 

10,926 

402,771 

935,032 

208,099 

26,145 

97,498 

47,123 

89,346 

1,768,022 

600 

31,503 

1,477,509 

328,431 

553,945 

1,084,161 

976,377 

228,482 

396,861 

10,702 

302,450 

37,295 

117,800 

514,683 

758,997 

678,725 

86,939 

902,375 

24,400 

20,445 

70,066 

11,287 

470,597 

799,274 

259,158 

346,920 

103,157 

289,872 

359,091 

9,254 


13,676,080 

746,456 

6,900 

3,103 

238,495 

1,402,999 

137,514 

12,215 

65,677 

26,232 

75,237 

1,131,318 


19,471,012 
360,030 


18,862 
702,047 
161,639 
442,598 
489,424 
555,284 
127,518 
409,137 
4,730 
171,333 

30,453 

43,732 
254,598 
585,778 
326,013 

63,131 
441,269 

23,676 
8,989 

32,878 

21,943 
271,416 
496,530 
140,885 
149,088 

64,637 

183,755 

204,419 

5,190 


11,664 

106,610 

2,843,187 

704,535 

6,105 

2,822 

145,878 

20,107 

613,138 


22,885 
506,444 

67,638 

1,306,794 

152,149 

445,213 

67,315 
182,600 

"40',i09 

20,690 

11,681 

91,567 

201,587 

274,489 

524,343 

307,392 

17,096 

22,056 

8,154 

145,607 

472,390 

111,114 

49,029 

98,699 

938,708 

94,238 

237,025 

2,994 


254 


The   Farmer's  Business  Handbook 


IV.  Acreage  of  Rented  Farms — Concluded 


States,  terri 

Acres  in  rented  farms  belonging  to  owners  of— 

foreign 
countries  in 

which  owners 
reside 

Under 

luo 

acres 

100  and 

under 

200  acres 

200  and 

under 

500  acres 

500  and 

under 

1,000  acres 

1,000  and 

under 
2,500  acres 

2,500  acres 
and 
over 

S.  c 

S.  Dak 

Utah 

vt 

979,220 

38,234 

1,589,350 

2,790,080 

39,882 

53,388 

685,978 

63,672 

330,929 

472,836 

5,625 

15,299 

956,312 

404,129 

1,257,116 

2,767,157 

43,851 

208,961 

941,531 

186,313 

356,518 

1,088,006 

30,125 

33,687 

1,304,146 

1,014,690 

1,443,994 

3,246,842 

41,698 

302,084 

1,614,708 

293,097 

404,909 

1,082,131 

33,411 

51,671 

736,447 

509,066 

492,902 

1,734,803 

24,078 

82,024 

855,732 

180,649 

189,468 

184,962 

24,981 

27,713 

566,241 

281,115 

320,472 

1,351,873 

26,620 

23,071 

483,156 

122,548 

132,645 

35,096 

23,157 

32,988 

241,639 

135,071 

331,657 

6,354,184 

386,276 

5,917 

179,911 

49,774 

116,251 

27,585 

345,518 

63,147 

W.  Va 

Wis 

Foreign 
Countries. 

Great    Brit- 
ain  and 
Ireland . . . 

Germany  . . . 

7,087 

3,084 
850 

.  1,038 
486 
41 
360 
£40 
178 

1,935 

14,775 

7,869 
1,485 
1,350 
1,661 

17,783 

14,456 
1,528 
4,651 
1,554 
400 
417 
2,051 
1,730 

7,101 

11,123 

9,890 

1,239 

2,051 

800 

4,970 

14,287 
4,925 
2,005 

3,036 

28,755 
12,648 
15,241 

3,467 

Cuba. 

398 

1,755 

592 

3,802 

1,036 

2,110 
500 

3,565 
2,200 

Other     For- 
eign Coun- 

Rented  Farms 


255 


V.-     VALUE    OF    RENTED    FARMS 


States, 
territor- 

Value  of  rented  farms  belonging  to  owners  of — 

ties  and 

foreign 

co'tries 
where 
owners 
reside 

Under  100 
acres 

100  and 

nnder  200 

acres 

200  and 

nnder  500 

acres 

500  and 

under  1,000 

acres 

1,000  and 

under  2,500 

acres 

2,500  acres 
and  over 

Grand 

total 

$992,813,125 

$1,357,881,226 

$1,374,513,102 

$417,456,058 

$233,180,388 

$148,455,226 

Ala.... 

11,721,827 

8,830,154 

12,853,494 

7,821,912 

5,893,459 

2,544,748 

Alaska. 

84.486 
432,152 

136.760 
500,115 

72,660 
430,906 

4,000 
166,622 

50.740 
28,906 

Ariz. . . . 

54,011 

Ark.... 

12.602,790 

9,065,422 

9,972,583 

5,857,173 

3,525,229 

1,338,681 

Cal 

23,056,419 

18,333,589 

30,327,561 

24,801,820 

30,754,604 

44,263,048 

Colo  . . . 

4,267,129 

7,295,038 

8,621,019 

3,643,425 

2.682,013 

2,158,281 

Conn. . . 

5,180,187 

2,985,363 

2,902,540 

439,093 

201,570 

43.609 

Del.  ... 

2,807,580 

4,361,209 

6,138,536 

2,732,106 

1,318,869 

68,714 

D.of  C. 

3,215,781 

2,406,476 

2,263,126 

958,544 

184,077 

4.937,217 

Fla 

1,587,178 

980,660 

1,085,882 

486,972 

353,551 

83,200 

Ga    ,,,, 

19,110,245 

14,038,476 

22,551,662 

11,466,449 

7,168,988 

3,210,271 

Hawaii. 

39,550 
621,876 

13,700 
1,342,105 

17,100 
1,400,871 

18,600 
533,087 

Idaho.  . 

226,240 

238,868 

Ill 

100,958,519 

229,073,202 

284,995,768 

78,661,097 

36,466.810 

18,566,298 

Ind  . . . . 

64,356,271 

64.424,846 

64,659,647 

12.767,484 

5.755,985 

1,282,942 

Ind.Ty. 

3,879,679 

4,174,642 

5,922,569 

3.817,199 

2,895,415 

6,013,076 

Iowa. . . 

52,413,058 

148,115,459 

181.380,691 

39,856,897 

15,793,392 

3,859,391 

Kan.... 

22,869,980 

57,179,071 

50,703,256 

15,972,010 

7,813,204 

3,513,494 

Ky 

31,285,184 

22,235,462 

23,863,066 

5,603,683 

1,885,623 

327,088 

La 

9,859,6C5 

6,317,671 

9,058,274 

6,552,093 

15,133,570 

2,263,377 

Maine  . 

1.547,861 
9,682,580 

1.001,525 
17,715.272 

689,778 
21,702,054 

152,831 
7,759,310 

45,534 
3,527,822 

Md 

618,767 

Mass... 

8,307,448 

3,422,915 

3,020,461 

550,680 

364,480 

76,435 

Mich... 

38,759,243 

39,898,035 

22,956,885 

3,722,841 

786,207 

82,475 

Minn... 

11,627,833 

38,014,603 

52,732,065 

12,763,709 

5,733.414 

2,396,549 

Miss ... 

13,358.824 

10,499,278 

14,193,551 

10.303,914 

8,466,298 

3,117.728 

Mo  .... 

60,741,384 

61,766,753 

43.562.195 

18,183,205 

6,919,798 

3,138,278 

Mont... 

492,409 

1,353,969 

1,786,927 

1,301,900 

609,282 

1  151,770 

Neb.... 

15,964,482 

53,356,981 

62,293,804 

18,994,695 

8,094,207 

3,806,713 

Nev.... 

152,834 

208,722 

314,113 

222,264 

242,473 

153.531 

N.  H... 

1,472,299 

1,164,818 

859,941 

243,428 

56,111 

122,325 

N.  J.... 

16,463.266 

16,302,199 

7,083,300 

2,049,928 

543,485 

183,136 

N.  Mex. 

440,780 

465,356 

359,044 

138,398 

204,776 

186,030 

N.Y.... 

79,486.882 

96,339.050 

63.456,085 

10,953,109 

5,478,212 

4,415,798 

N.C.... 

15,773,939 

12.826,379 

14,612.402 

5.914.918 

3,452,658 

578,291 

N.  Dak. 

331,286 

2.884,797 

8.165.879 

4,374,500 

2,509,262 

698,084 

Ohio.  . . 

9-\080,177 

114.385.894 

81,967,981 

13,195,377 

4,720  997 

1,839,267 

Okla... 

2.504,678 

8,226.593 

3,640,050 

959,814 

506,813 

4,692,672 

Ore 

3,952,783 

5,026.926 

9,554,277 

4,198,164 

2,054,816 

699,257 

Pa 

102,131,443 

113,723.457 

66,547,515 

12,583,606 

4,641.323 

3,015,515 

R.  I.... 

2.605.827 

1,452,291 

855.013 

200,840 

39,008 

12,002 

B.C.... 

12,895,994 

10.058,952 

12.666,945 

6,402,817 

4,153.700 

1,203,564 

S.  Dak. 

1.179.260 

7,875,144 

16,620  600 

6,372.067 

2.794,533 

1,205,673 

Tenn  .. 

27,126,321 

17,216,532 

16,304,352 

6,590,339 

3,948,413 

1,956,498 

Texas . . 

48,179,408 

44,506,898 

50,817  508 

24,583,386 

15,656,517 

13,487,266 

256 


The   Farmer's   Business   Handbook 


V.     Value   of  Rented  Farms  —  Concluded 


States, 
territor- 
ties  and 

Value  of  rented  farms  belonging  to  owners  of  — 

foreign 
eo'tries 

where 
owners 

reside 

Under  100 
acres 

100  and 

under  200 

acres 

200  and 

under  500 

acres 

500  and 

under  1,000 

acres 

1,000  and 

under  2,500 

acres 

2,500  acres 
and  over 

Utah... 

Vt 

Va 

Wash.  . 

W.  Va.. 

Wis.... 

Wyo . . . 

Foreign 
Conn- 
tries. 

$2,412,546 
1,508.204 

11.394  295 
2,902,232 
6,598,623 

28,622,073 
149,673 

1,616,682 

$1,042,736 

3,657,052 

11,899,791 

3,872,506 

'    6,460,844 

48,121,315 

458,817 

865,406 

$791,721 
5,220,964 

18,601,914 
5,492,193 
6,875,805 

40,014,362 
404,049 

1,128,158 

$326,490 
1,287,307 
8,505,737 
3,664,459 
2,691,085 
5,241,663 
245,629 

617,382 

$466,343 

299,100 

4,166,906 

1,836,297 

1,438.855 

645,879 

120,624 

524,000 

$534,217 
45,709 

1.217,949 
457,127 
902,261 
251,831 
746.639 

665,555 

Canada 

Great 
Brit- 
ain & 
Ire- 
land . 

France . 

Mexico . 

Ger 

350,255 

805,542 
305,355 
31,175 
17,050 
3,680 
9,480 
4,600 

12,300 
77,245 

338,200 

243,752 
46,524 
19,835 
45,660 

372,180 

374.275 
37,516 
63,517 
28,980 
1,200 
3,300 
38,340 

49,630 
159,220 

283,270 

155,855 

53,475 

33,502 

8,000 

23,357 

226,410 

100,693 

2,015 

50,000 

323,680 

254,411; 

15,785 

21,680 

Cuba  .. 

12,000 
49,100 

12,000 
98,335 

25,700 

Norway 
Switzer- 

58,280 
25,000 

85,825 
60,000 

Other 
for- 
eign 
conn- 

Rented  Farms 


257 


VI.      OWNERS    OP    RENTED    FARMS 


States,  terri- 
tories and 

foreign 

countries  in 

which  owners 

reside 


Number  of  owners  of  rented  farms  who  possess: 


Under  100 
acres 


100  and 

under  200 

acres 


200  and 

under  500 

acres 


500  and 

under  1,000 

acres 


1,000  and 

under  2,500 

acres 


2,500  acres 
and  over 


Grand  total 

Ala 

Alaska  

Ariz 

Ark 

Cal 

Colo 

Conn 

Del 

D.  of  C 

Fla 

Ga 

Hawaii 

Idaho  

IU 

Ind 

Ind.  Ter.... 

Iowa 

Kan 

Ky 

La 

Maine 

Md 

Mass 

Mich 

Minn 

Miss 

Mo 

Mont 

Neb 

Nev 

N.  H 

N.J 

N.  Mex 

N.  Y 

N.  C 

N.  Dak 

Ohio 

Okla 

Ore 

Pa 

R.I 


696,259 

32,745 

47 

265 

26,259 

5,259 

1,621 

1,967 

1,244 

629 

3,594 

41,155 

7 

317 

33,176 

29,613 

7,891 

19,748 

13,740 

42,777 

16,732 

1,391 

4,176 

2,647 

17,173 

5,085 

31,296 

38,642 

261 

7,040 

68 

985 

4,441 

588 

23,341 

36,879 

217 

34,939 

3,317 

1,772 

27,262 

740 


331,993 

8,646 

33 

158 

6,818 

2,746 

1,903 

764 

1,030 

414 

889 

12,721 

4 

531 

28,626 

12,628 

3,351 

23,846 

16,554 

8,364 

3,479 

632 

3,722 

1,000 

8,173 

8,400 

7,714 

16,865 

459 

12,898 

53 

524 

2,846 

231 

19,175 

10,659 

1,108 

20,536 

4,505 

1,609 

16,607 

277 


186,170 

5,629 

13 

58 

3,109 

2,899 

1,212 

331 

753 

320 

514 

10,120 

3 

280 

18,159 

5,737 

2,465 

16,614 

9,118 

3,763 

2,157 

209 

2,695 

488 

2,582 

6,713 

4,269 

9,307 

334 

8,324 

60 

240 

890 

83 

7,497 

5,949 

1,359 

6,672 

977 

1,616 

5,671 

122 


31,410 

1,480 

1 

17 

602 

1,358 

295 

40 

148 

75 

136 

2,681 

1 

45 

2,263 

503 

833 

1,670 

1,450 

346 

593 

17 

461 

59 

185 

780 

1,117 

1,034 

129 

1,294 

36 

31 

116 

18 

708 

1,229 

380 

534 

152 

439 

545 

14 


9,631 

522 

5 

2 

170 

933 

100 

9 

45 

18 

47 

812 


13 
500 
115 
314 
353 
374 

92 

274 

4 

127 

23 

32 
179 
420 
239 

49 
316 

16 
6 

23 

14 
194 
345 

98 
107 

44 

133 

140 

3 


258 


The   Farmer's   Business   Handbook 


VI.    Owners  op  Rented  Farms  — Concluded 


States,  terri- 

Number  of  owners  of  rented  farms  who  possess: 

foreign 

countries  in 

■which  owners 

reside 

Under  100 
acres 

100  and 

under  200 

acres 

200  and 

under  500 

acres 

500  and 

under  1,000 

acres 

1,000  and 

under  2,500 

acres 

2,500  acres 
and  over 

S.C 

S.  Dak 

Tenn 

Utah 

vt 

26,466 

679 

43,041 

62,299 

1,113 

1,154 
19,405 

1,386 
10,080 

9,181 
99 

310 

6,937 

2,587 

9,287 

20,790 

307 

1,437 

7,047 

1,242 

2,698 

7,730 

197 

236 

4,359 

3,082 

4,811 

11,230 

146 
1,079 
5,547 

938 
1,413 
3,980 

106 

168 

1,099 
746 
755 

2,601 

36 

130 

1,306 

260 

292 

291 

37 

42 

394 

206 

232 

955 

18 

18 

355 

38 

93 

26 

15 

21 

63 
32 
46 
371 
10 
2 

Va 

41 

W.  Va 

Wis 

Wvo 

Foreign 
Countries. 

15 

19 

8 

13 

12 

Great  Brit- 
ain   and 
Ireland . . . 

Germany.  . . 

141 

57 
16 
25 
12 
2 
8 
3 
3 

43 

103 

54 
12 
10 
12 

60 

48 
4 

14 
5 
1 
2 
7 
5 

22 

16 

15 
2 
3 
1 

3 

10 
3 
1 

1 

6 
2 
2 

1 

Cuba 

3 
12 

4 

26 

1 

Norway 

4 
1 

2 
1 

Other    For- 
eign Coun- 

Number   of  Animals 


259 


VII.      ANIMALS    IN    BARNS    AND    ENCLOSURES 

Number  of  specified  domestic  animals  in  barns  and  enclosures,  not  on 
farms  or  ranges,  June  J,  1900,  by  states  and  territories 


Neat  Cattle 

Total 

Horses 

21,216,888 

Total 

Mules 

3,445,029 

Total 

Sheep 

61,837,112 

States  and 
territories 

Calves  un- 
der one;  all 
bulls  and 
steers  over 
one  year 

Heifers, 

dairy  cows; 

other  cows 

two  years 

and  over 

Total 

Swine 

64,694,222 

Ala 

22,365 

27,371 

18,675 

7,362 

6,404 

51,018 

Ark 

Cal 

550 

19,967 

12,732 

7,462 

1,106 

127 

20 

5,945 

12,957 

1,688 
25,773 
21,862 
13,191 

6,868 

1,113 
595 

8,357 
24,929 

6,390 
25,510 
94,171 
36,763 
40,659 

6,702 
11,599 

7,585 
21,104 

731 

7,383 

3,479 

2,412 

47 

297 

276 

3,258 

7,600 

123 

2,666 

18,231 

763 

149 

11 

30 

886 

5,762 

712 
53,010 
24,029 

Colo 

Del 

3,047 
4,890 
4,130 

D.  of  C 

Fla 

Ga 

332 
15,622 
40,157 

Idaho  

Ill 

2,043 

52,634 

16,347 

8,535 

18,309 

19,170 

11,549 

13,362 

2,342 

2,734 

1,764 

8,632 

7,653 

17,259 

30,720 

2,143 

13,759 

311 

550 

5,857 

1,810 

15,292 

5,473 

2,990 

10,002 

3,640 
62,400 
40,272 
11,360 
61,671 
42,394 
24,942 
15,974 
13,281 
11,330 
16,687 
40,660 
38,759 
20,760 
53,550 

4,315 

30,240 

746 

4,529 
11,548 

3,121 
40,263 
15,426 

6,663 
54,600 

12,208 

242,919 

128,229 

20,135 

154,775 

92,956 

45,548 

26,345 

34,011 

39,734 

133,619 

102,539 

85,660 

15,733 

129,513 

17,275 

68,621 

3,302 

22,367 

83,191 

9,725 

305,937 

15,780 

16,114 

189,965 

507 
6,468 
4,423 
3,288 
5,238 
4,025 
7,445 
7,012 
50 
2,223 

490 

380 

827 

4,362 

12,742 

361 
2,800 

340 

30 

1,123 

637 
1,866 
3,176 

235 
4,772 

1,044 

54,891 

6,309 

338 

2,857 

2,032 

3,489 

2,099 

7,093 

2,975 

2,259 

5,474 

4,128 

3,119 

8,707 

97 

6,026 

71 

589 

10,301 

3,060 

18,048 

1,122 

439 

9,393 

3,467 

166,944 

77,395 

Ind 

Ind.  Ter 

Ky 

23,954 
128,138 
73,170 
54,452 
24,392 
9,545 
41,910 

La 

Md 

Mass 

Mich 

Miss 

Mo 

17,219 
22,908 
17,845 
23,126 
109,678 

Neb 

N.H 

N.J 

N.  Mex  .... 

N.  ¥ 

N.C 

N.  Dak 
Ohio 

933 

93,094 

491 

5,759 
25,954 

1,440 
52,176 
40,009 

3,016 
97,226 

260 


The  Farmer's  Business  Handbook 


VII.    Animals  in  Barns  and  Enclosures  —  Concluded 


Neat  Cattle 

Total 

Horses 

21,216,888 

Total 

Mules 

3,445,029 

Total 

Sheep 

61,837,112 

States  and 
territories 

Calves  un- 
der one;  all 
bulls  and 
steers  over 
one  year 

Heifers, 

dairy  cows; 

other  cows 

two  years 

and  over 

Total 

Swine 

64,694,222 

Okla 

Pa 

2,089 

4,222 

15,224 

132 

4,100 

4,584 

16,852 

60,791 

3,269 

1,217 

6,826 

5,738 

3,214 

7,630 

836 

4,908 
11,074 
85,121 

1,511 

11,159 

10,791 

33,518 

106,624 

9,662 

7,184 
21,565 
13,383 
12,548 
36,541 

1,850 

15,688 
20,027 

220,255 

19,980 

9,855 

24,945 

39,216 

124,431 
13,002 
20,365 
28,094 
22,459 
18,097 
85,737 
9,371 

1,739 

510 

22,210 

9 

2,832 

509 

10,591 

19,370 

161 

31 

3,102 

407 

3,495 

457 

820 

40 

2,476 

10,067 

78 

522 

428 
3,266 
9,496 
3,415 

945 
2,685 
1,115 
1,836 
3,795 

152 

6,102 

5,135 
157,346 

1,360 
12,030 

9,133 

82,912 

113,267 

6,036 

5,420 
52,829 

5,569 

22,185 

27,463 

139 

R.  I 

S.  C 

S.  Dak 

Utah 

vt 

Va 

W.Va 

Wis 

Wyo 

Number  of  Animals 


261 


VIII.      NUMBER    OF    DOMESTIC    ANIMALS 

dumber  of  specified  domestic  animals  on  farms  and  ranges,  to  100,000 
acres  of  farm  land,  June  1,  1900,  by  states  and  territories 


States  and 
territories 


Domestic  animals 


All  neat 
cattle 


Horses 


Moles, 

asses  and 

bnrros 


Sheep 


Swine 


Goats 


Ala 

Alaska . . 

Ariz 

Ark 

Cal 

Colo 

Conn 

Del 

D.of  C. 

Fla 

Ga 

Hawaii . . 
Idaho  . . . 

Ill 

Ind 

Ind.  Ter. 

Iowa 

Kans.  ... 

Ky 

La 

Maine . . . 

Md 

Mass.... 

Mich 

Minn .... 
Miss  .... 

Mo 

Mont .... 

Neb 

Nev 

N.  H.  ... 

N.J 

N.  Mex.. 

N.  Y 

N.C 

N.  Dak.. 
Ohio  .... 
Okla.... 
Ore 


3,866 


38,373 

5,377 

5,011 

15,128 

9,388 

5,081 

17,222 

17,215 

3,408 

3,943 

11,343 

9,465 

7,791 

20,627 

15,525 

10,780 

4,928 

6,061 

5,379 

5,660 

9,086 

7,838 

7,129 

4,788 

8,761 

8,176 

10,619 

15,013 

6,283 

8,447 

19,331 

11,464 

2,745 

4,230 

8,380 

10,877 

6,953 


738 


938 


1,533 


6,881 


6,462 
1,524 
1,461 
2,497 
2,274 
2,788 
10,060 
981 
483 
497 
5,308 
4,117 
3,477 
2,995 
4,028 
2,351 
2,055 
1,758 
1,687 
2,882 
2,384 
3,340 
2,653 
1,257 
2,844 
2,786 
2,659 
3,130 
1,520 
3,310 
2,556 
2,775 
700 
2,316 
3,584 
1,932 
2,859 


450 

1,067 

302 

130 

13 
446 
954 
315 
788 
304 

67 
388 
314 
799 
166 
294 
891 
1,308 
7 
340 

11 

18 

33 

1,185 

860 

24 
186 
119 
4 
174 
414 

16 
600 

45 

69 
364 

77 


47,783 
1,544 
8,892 

21,582 
1,600 
1,103 


2,853 
1,274 
3,912 

97,399 
3,143 
8,058 
234 
3,056 
629 
5,903 
1,988 
6,669 
3,696 
1,670 

15,645 
2,247 
1,714 
3,198 

52,096 
1,709 

34,574 
2,912 
1,680 

95,490 
7,708 
1,327 
4,388 

16,409 
454 

30,188 


935 

10,298 

2,075 

1,068 

2,009 

4,383 

9,448 

10,639 

5,397 

309 

3,560 

18,038 

17,407 

8,945 

28,124 

8,628 

8,893 

7.129 

1,254 

6,149 

2,508 

6,635 

5,489 

7,075 

13,309 

418 

13,801 

591 

1,419 

6,173 

398 

2,988 

5,717 

1,234 

13,013 

3,721 

2,794 


568 


5,085 

312 

378 

395 

14 

13 

106 

1,002 

321 

25 

140 

27 

21 

145 

120 

44 

54 

346 

4 

23 

40 

16 

15 

304 

72 

14 

8 

181 

6 

25 

4,368 

6 

189 

7 

22 

24 

1,089 


262 


The   Farmer's   Business   Handbook 


VIII.    Number  of  Domestic  Animals  —  Concluded 


Domestic  animals 

States  and 
territories 

All  neat 
cattle 

Horses 

Mules, 

asses  and 

burros 

Sheep 

Swine 

Goats 

Pa 

9,792 
7,909 
2,452 
8,111 
4,484 
7,494 
8,348 

10,624 
4,147 
4,647 
6,005 

11,650 
8,459 

3,051 
2,500 
561 
2,521 
1,732 
1,009 
2,815 
1,810 
1,500 
2,871 
1,738 
2,798 
1,668 

199 

9 

841 

37 

1,291 

416 

73 

8 

240 

34 

108 

25 

20 

7,904 
2,460 
512 
4,065 
2,438 
1,502 

92,749 
6,277 
3,481 

10.941 
9,093 
8,435 

62,768 

5,720 
2,526 
4,426 
4,316 
9,719 
2,119 
1,597 
2,013 
4,754 
2,136 
4,156 
10,143 
190 

11 

R.  I 

S.  C 

S.  Dak 

Tenn 

Utah 

vt 

5 

190 

15 

127 

499 

35 

2 

Va 

W.Va 

Wis 

27 

34 

8 

20 

Wyo 

33 

Number  of  Animals 


263 


IX.     NUMBER   OF   NEAT   CATTLE 

Number  of  neat  cattle,  Jane  1,  1900,  on  farms  and  ranges,  and  in 
barns  and  enclosures  elsewhere,  by  states  and  territories 


States  and 
territories 


Neat  Cattle 


Total 
number 


Calves 
under 
1  year 


Steers 

1  year 

and  over 


Heifers 

1  year  and 

under  2 


Dairy  cows 

2  years 

and  over 


Other  cows 

2  years 

and  over 


Ala 

Alaska  . 
Ariz 

Ark 

Cal , 

Colo 

Conn.  . . 

Del 

D.  of  C. 

Fla , 

Ga 

Hawaii . , 
Idaho  . . . 

Ill 

Ind 

Ind.  Ter 

Iowa 

Eans.  . . . 

Ky 

La 

Maine  . . . 

Md 

Mass.  . . . 
Mich .... 
Minn   . . . 

Miss 

Mo 

Mont.  ... 

Neb 

Nev 

N.  H.  ... 

N.  J 

N.  Mex.  . 
N.  Y.  ... 

N.  C 

N.  Dak.  . 
Ohio  .... 


849,470 

18 

744,873 

940,275 

1,479,218 

1,453,971 

225,032 

55,420 

2,077 

765,563 

937,377 

102,908 

369,217 

3,219,044 

1,737,097 

1,519,259 

5,447,510 

4,552,642 

1,119,739 

699,631 

354,470 

306,710 

304,395 

1,425,700 

1,918,737 

911,375 

3,062,859 

974,845 

3,220,242 

386,249 

231,871 

257.389 

996,790 

2,651,944 

645.417 

667,087 

2,117,925 


225,856 


135,503 

267,341 

333,908 

271,779 

37,919 

9,427 

85 

141,579 

220,043 

17,517 

87,722 

733,542 

433,858 

242,631 

1,299,294 

931,630 

256,999 

177,205 

63,316 

56,629 

45,026 

381,921 

571,983 

248,536 

646,727 

188,834 

760.127 

81,257 

40,761 

40,923 

189,681 

513,103 

146,014 

158,149 

500,751 


138,799 

4* 

138,110 

137,841 

338,263 

407,610 

14,297 

3,394 

9 

161,126 

133,508 

38,152+ 

78,570 

792,221 

388,045 

706,074 

1,516,299 

1,532,049 

304,100 

119,632 

38,844 

42,903 

6,456 

212,258 

231,880 

149,060 

915,881 

312,654 

845,818 

83,579 

23,805 

7,318 

142,655 

77,003 

103,004 

188,886 

400,102 


85,945 


73,564 

106,787 

149,656 

153,190 

26,963 

5,425 

104 

71,362 

95,658 

9,433 

40,805 

335,936 

185,146 

101,268 

595,389 

450,366 

105,906 

68,069 

47,056 

29,691 

35,732 

163,497 

213,340 

92,500 

315,671 

98,253 

347,335 

45,015 

29,978 

24,351 

114,406 

338,980 

69,707 

69.827 

220,178 


302,129 
13 

18,638 
334,128 
326,756 
108,697 
132,521 

33,645 
1,809 

84,274 

296,962 

4,028 

54,520 
1,064,491 
611,772 
119,362 
1,479,676 
714,196 
387,608 
197,264 
185,548 
157,566 
199,452 
601,844 
789,683 
316,217 
814,578 

48,317 
538,856 

14,178 
118,751 
167,799 

18,120 

1,537,921 

246,755 

131,119 

868,832 


78.147 


358,607 

80,547 

305,434 

486,086 

8,288 

1,873 

47 

287,708 

165,970 

32,948 

101.248 

231,040 

89,442 

337,592 

463,361 

861,508 

52,059 

126,301 

12,629 

9,777 

10,463 

46,603 

69,095 

86,975 

325,634 

312,193 

675,893 

153,514 

13,512 

8,391 

504.280 

99,280 

61,956 

108,704 

88,440 


*  Steers  three  years  and  over. 

+  Includes  80  Chinese  buffaloes  and  17  working  bullocks,. 


564 


The   Farmer's  Business  Handbook 


IX.  Number  op  Neat  Cattle — Concluded 


Neat  Cattle 

States  and 
territories 

Total 
number 

Calves 
under 
1  year 

Steers 

1  year 

and  over 

Heifers 

1  year  and 

under  2 

Dairy  cows 
2  years 
and  over 

Other  cows 
2  years 
and  over 

Okla 

Ore 

1,716,749 
715,599 

1,997,192 

37,677 

358,157 

1,562,175 
962,553 

9,595,611 
356,621 
510,341 
853,903 
414,044 
655,544 

2,358,276 
689,970 

301,478 

171,443 

430,674 

5,444 

90,314 

345,767 

248,245 

2,192,008 

81,532 

102,416 

166,609 

109,406 

136,504 

628,554 

127,275 

658,301 

135,108 

194,254 

1,034 

43,617 

473,774 

203,181 

1,907,900 

56,694 

24,922 
259,961 

73,905 
195,628 
292,116 
219,288 

125,439 
79,317 

230,043 

3,942 

34,767 

168,331 
96,330 

963,838 
41,193 
69,313 
72,908 
45,387 
60,840 

287,289 
68,007 

169,613 

132,669 

1,022,074 

25,027 
136,333 
280,024 
351,949 
924,899 

74,284 
276,592 
301,905 
119,041 
217,538 
1,032,811 

19,923 

438,994 
183,263 

Pa 

50,207 

1,396 

42,857 

270,962 

50,699 

3,403,625 

97,400 

21,852 

R.  I 

S.  C 

S.  Dak 

Utah 

vt 

Va 

Wash 

W.  Va 

Wyo 

41,315 
58,695 
36,909 
69,251 
244,938 

Statistics   of  Horses 


265 


X.      NUMBER    OP    HORSES,    ETC. 

Number  of  horses,  mules  and  asses,  June  1,  1900,  on  farms  and  ranges, 
and  in  barns  and  enclosures  elsewhere,  by  states  and  territories 


States  and 
territories 


Horses 


Total 
number 


Colts 

under  2 

years 


Two 

years  and 

over 


Mules 


Total 
number 


Two  years 
and  over 


Asses  and 
burros 


Total 
number 
all  ages 


Ala 

Alaska . . 

Ariz 

Ark 

Cal 

Colo 

Conn 

Del. 

D.  of  C. 

Fla 

Ga 

Hawaii.  . 
Idaho  . . . 

Ill 

Ind 

Ind.  Ter. 

Iowa 

Kans 

£•.::::: 

Maine.... 

Md 

Mass.  ... 
Mich.  ... 
Minn.... 
Miss  .... 

Mo 

Mont .... 

Neb 

Nev 

N.  H. ... 

N.J 

N.  Mex.. 

n.y 

N.  C.  ... 
N.  Dak.  . 
Ohio 
Okla.  ... 
Ore 


171,318 

5 

131,453 

279,100 

515,464 

273,309 

93,235 

36,424 

12,453 

50,396 

148,511 

12,982 

182,328 

1,593,138 

879,944 

237,834 

1,547,348 

1,072,651 

497,245 

220,717 

140,310 

188,728 

208,653 

689,098 

782,129 

245,044 

1,096,550 

347,247 

863,939 

83,597 

77,233 

177,215 

140,878 

934,375 

174,933 

376,062 

1,068,170 

319,319 

307,959 


17,131 


41,540 

32,141 

49,039 

52,011 

2,059 

3,551 

98 

4,566 

8,898 

1,901 

39,763 

228,325 

110,489 

40,645 

264,237 

154,507 

52,601 

26,676 

7,110 

19,460 

3,457 

71,159 

99,027 

32,351 

123,799 

85,913 

142,646 

21,935 

2,380 

5,142 

34,249 

52,108 

12,065 

61,569 

126,060 

55,919 

54,318 


154,187 

5 

89,913 

246,959 

466,425 

221,298 

91,176 

32,873 

12,355 

45,830 

139,613 

11,081 

142,565 

1,364,813 

769,455 

197,189 

1,283,111 

918,144 

444,644 

194,041 

133,200 

169,268 

205,196 

617,939 

683,102 

212,693 

972,751 

261,334 

721,293 

61,662 

74,853 

172,073 

106,629 

882,267 

162,868 

314,493 

942,110 

263,400 

253,641 


199,432 


4,808 

182,384 

88,252 

9,196 

325 

5,042 

357 

16,922 

214,921 

6,506 

2,300 

131,112 

71,140 

60,146 

60,985 

122,729 

198,110 

150,982 

403 

19,734 

788 

3,296 

9,166 

218,621 

296,261 

3,090 

57,924 

3,132 

127 

6,011 

5,948 

5,179 

138,786 

7,115 

21,543 

57,416 

7,956 


186,671 


3,798 

162,398 

76,601 

7,388 

277 

4,646 

357 

16,424 

208,271 

6,013 

1,807 

103,862 

56,476 

50,591 

47,316 

85,109 

156,057 

142,249 

281 

18,121 

698 

2,753 

7,550 

198,524 

207,049 

2,070 

44,494 

2,085 

102 

5,610 

4,725 

4,784 

129,995 

6,172 

18,637 

44,178 

5,838 


2,019 


6,091 

2,733 

2,787 

7,542 

42 

19 

1 

157 

645 

1,438 

591 

2,958 

1,234 

1,438 

2,335 

4,400 

5,638 

953 

66 

141 

106 

184 

216 

2,017 

9,435 

145 

1,040 

297 

38 

121 

17,469 

759 

917 

114 

462 

1,650 

350 


266 


The   Farmer's   Business  Handbook 


X.    Number  op  Horses,  Etc. — Concluded 


Horses 

Mules 

Asses  and 
burro  8 

States  and 
territories 

Total 
number 

Colts 
under  2 

years 

Two 

years  and 

over 

Total 
number 

Two  years 
and  over 

Total 
number 
all  ages 

Pa 

811,236 

31,370 

88,274 

505,713 

391,604 

1,393,863 

128,886 

105,896 

326,616 

266,444 

203,285 

641,493 

144,914 

67,380 

328 

6,066 

101,382 

48,404 

196,468 

25,474 

6,599 

40,352 

53,438 

25,232 

77,663 

36,816 

743,856 

31,042 

82,208 

404,331 

343,200 

1,197,395 

103,412 

99,297 

286,264 

213,006 

178,053 

563,830 

108,098 

60,269 

47 

120,201 

7,313 

264,248 

526,651 

2,277 

362 

50,576 

3,097 

14,849 

4,947 

2,047 

55,288 

45 

116,527 

5,617 

210,321 

451,971 

1,404 

305 

43,374 

2,321 

13,217 

3,970 

1,586 

1,177 

6 

301 

238 

9,395 

18,855 

927 

30 

621 

B.  I 

S.  C 

S.  Dak. 
Tenn 

Utah 

Vt 

Va 

Wash 

W.  Va  .    ,    . 

Wyo 

183 
174 
529 
466 

Sheep   and  Hogs 


267 


XI.     NUMBER   OF   SHEEP,    SWINE   AND   GOATS 

Number  of  sheep,  swine  and  goats,  June  1,  1900,  on  farms  and  ranges, 
and  in  barns  and  enclosures  elsewhere,  by  states  and  territories 


States  and 
territories 


Sheep 


Total 
number 


Lambs 
under 
1  year 


Ewes 

1  year  and 

over 


Rams  and 

wethers  1 

yr.  and  over 


Swine 


Total 
number 
all  ages 


Goats 


Total 
number 
all  ages 


Ala 

Alaska 

Ariz 

Ark 

Cal 

Colo , 

Conn 

Del 

D.  of  C. ... 

Florida 

Ga 

Hawaii 

Idaho 

Ill 

Ind 

Ind.  Ter... 

Iowa 

Kans 

Ky 

La 

Maine 

Md 

Mass 

Mich 

Minn 

Miss 

Mo 

Mont 

Neb 

Nev 

N.  H 

N.  J 

N.  Mex.  . . . 

N.  Y 

N.  C 

N.  Dak.  ... 

Ohio 

Okla 

Ore , 


323,457 


89,041 


161,211 


73,205 


924,884 

259,595 

2,581,584 

2,045,577 

37,136 

11,776 

30 

125,406 

342,040 

102,098 

3,122,576 

1,085,472 

1,748,311 

17,343 

1,059,575 

264,045 

1,300,832 

221,943 

427,209 

194,076 

54,818 

2,753,083 

594,006 

315,751 

1,095,920 

6,170,580 

517,299 

887,110 

105,702 

58,031 

4,902,547 

1,763,794 

303,063 

682,391 

4,030,021 

71,398 

3,042,767 


256,308 

89,030 

842,900 

692,272 

14,024 

4,812 

14 

21,979 

78,531 

17,492 

1,156,522 

411,967 

733  523 

4,510 

399,830 

82,874 

582,178 

50,956 

169,948 

80,208 

19,307 

1,123,441 

231,746 

76,921 

424,315 

1.955,295 

175,456 

318,806 

40,049 

21,496 

1,566,750 

765,262 

93,416 

230,658 

1,374,630 

22,837 

1,079,559 


452,331 

132,079 

1,346,103 

1,090,001 

20,745 

6,360 

15 

56,231 

165,217 

61,646 

1,611,395 

577,901 

944,077 

8,386 

577,668 

134,412 

649,856 

115,374 

245,537 

103,139 

31,786 

1,511,712 

332,722 

163,786 

594,967 

2,995,809 

284,474 

434,591 

61,620 

34,152 

2,852,657 

950,645 

164,721 

340,497 

2,094,420 

37,656 

1,481,172 


216,245 

38,486 

392,581 

263,304 

2,367 

604 

1 

47.196 

98,292 

22,960 

354,659 

95,604 

70,711 

4,447 

82,077 

46,759 

68,798 

55,613 

11,724 

10,729 

3,725 

117,930 

29,538 

75,044 

76,638 

1,219,476 

57,369 

133,713 

4,033 

2,383 

483,140 

47,887 

44,926 

111,236 

560,971 

10,905 

482,036 


1,474,347 

10 

18,815 

1,766,317 

622,365 

104,245 

51,337 

50,862 

1,134 

479,899 

1,464,455 

8,057 

117,547 

6,082,412 

3,840,784 

674,209 

9,851,929 

3,668,029 

2,008,989 

812,817 

88,563 

359,812 

96,144 

1,188,108 

1,458,651 

1,313,624 

4,634,342 

50,429 

4,221,094 

15,665 

56,970 

201,341 

21,866 

728,815 

1,340,478 

194,814 

3.285,789 

590,980 

286,541 


122,175 


99,994 

53,616 

112,627 

41,379 

550 

205 

73 

45,053 

86,670 

653 

4,500 

11,861 

5,281 

10,949 

42,275 

18,899 

12,603 

40,399 

315 

1,563 

1,747 

3,464 

4,109 

57,283 

25,475 

1,723 

2,783 

4,652 

253 

2,449 

236,352 

4,362 

44,025 

1,180 

6,581 

3,877 

109,995 


268 


The   Farmer's  Business  Handbook 


XI.   Number  of  Sheep,  Swine  and  Goats  —  Concluded 


Sheep 

Swine 

Goats 

States  and 
territories 

Total 
number 

Lambs 
under 
lyear 

Ewes 

1  year  and 

over 

Rams  and 
wethers  1 
yr.and  over 

Total 
number 
all  ages 

Total 
number 
all  ages 

Pa 

1,541,133 

11,285 

72,060 

775,664 

499,277 

1,898,794 

3,821,838 

297,521 

695,614 

930,988 

970,679 

1,679,248 

5,099,765 

574,043 
4,612 
19,215 
268,145 
189,456 
451,361 

1,265,802 
114,738 
301,732 
372,199 
396,855 
690,449 

1,772,469 

776,252 
5,940 
40,695 
422,211 
257,602 
931,161 

1,896,311 
168,866 
354,985 
459,755 
498,242 
920,839 

2,498,990 

190,838 

733 

12,150 

85,308 

52,219 

516,272 

659,725 
13,917 
38,897 
99,034 
75,582 
67,960 

828,306 

1,265,327 

12,868 

631,025 

832,253 

2,059,896 

2,778,881 

71,768 

100,510 

999,272 

187,104 

465,029 

2,042,094 

15,610 

8,745 

98 

27,257 

2,969 

27,341 

640,710 

1,469 

151 

R.  1 

S.  C 

S.  Dak 

Tenn 

Utah 

vt 

Va 

6,315 

W.  Va 

Wyo 

3,008 
1,519 
5,404 
2,669 

Neat   Cattle 


269 


XII.      NUMBER    AND    VALUE    OF    NEAT    CATTLE 
Number  and  value  of  neat  cattle  on  farms  and  ranges,  June  1, 1900,  by  states  and  Ter. 


Domestic 
animals 

Neat  cattle 

States  and 
territories 

Total 
value 

Total 
number 

Total 
value 

Calves  un- 
der 1  year 

Steers  1  year  and 
under  2 

Value 

Number 

Value 

Ala 

$34,408,932 

1,880 

15,375,286 

35,739,425 

65,000,738 

49,359,781 

10,247,634 

3,733,335 

122,019 

10,687,632 

33,499,683 

2,523,479 

21,389,853 

186,856,020 

105,048,528 
40,824,886 

271.844,034 

186,317,248 
70,488,187 
27,757,301 
16,298,422 
19,636,844 
14,730,169 
75.997.051 
86,620,643 
40,843,300 

154,295,363 
51,724,113 

142,769,629 
12,093,608 
10,062,877 
16,269,548 
31,644,179 

120,673,101 
28,242,147 
41,951,659 

120,466,134 
53,921,827 
33,172,342 
97,424.119 
2.281,817 
19,167.229 
64,287,578 
58,043,895 

236,227,934 
21,175,867 
17,373,169 
39,831,552 
21,437.528 
29,231.832 
93,521,430 
39,080.158 

799,734 

18 

742,635 

894,535 

1,444,624 

1,433,318 

217,058 

54,180 

1,462 

751,261 

899,491 

102,908 

363,534 

3,104,010 

1,684,478 

1,499,364 

5,367,630 

4,491,078 

1,083,248 

670,295 

338,847 

292,646 

285,944 

1,376,408 

1,871,325 

873,356 

2,978,589 

968,387 

3,176,243 

385,192 

226.792 

239,984 

991,859 

2,596,389 

624.518 

657,434 

2,053,313 

1,709,752 

700,303 

1,896,847 

36,034 

342,898 

47,402 

185,311 

273,332 

17,185 

30,340 

134,861 

27,481 

83,235 

158,362 

4,677 

$9,793,556 

1,315 

11,367,466 

11,885,627 

32,655,146 

35,532,738 

5,944,265 

1,340,885 

54,471 

6,344,349 

8,828,498 

1,293,766 

8,389,954 

82,170,907 

40,964,524 

29,638,671 

142,518,902 

117,640,801 

24,987,741 

8,580,996 

7,585,545 

6,853,121 

8,130,917 

28,165,256 

36,248,958 

12,070,921 

75,656,807 

25,362,016 

82,469,498 

8,273,260 

5,546,630 

7,199,107 

17,977,931 

62,735,174 

7,667,950 

15,810,637 

46,560,246 

37,783,115 

15,164,897 

43,063,191 

1,165,797 

4,334,714 

1,546,800 

912,183 

9,428,196 

343,690 

501,940 

825.512 

394,923 

639,782 

2,314,105 

687.284 

$826,805 

52,023 

$355,759 

1,133,178 

1,418,961 

2.796,201 

3.130,465 

293,317 

83,940 

605 

586,919 

770,968 

85,654 

883,908 

7,195,897 

4,197,697 

2,094,135 

14.413,585 

10,630,929 

2,480,227 

817,872 

411,104 

453,971 

357,542 

2,490,467 

4,254,414 

1,157,630 

6,943,267 

2,229,419 

8,757,661 

851,851 

305,895 

349,937 

1.989,648 

3,144,954 

549,844 

1,540,116 

4,186,575 

3,208,409 

1,536,473 

3,032,067 

45,537 

361,454 

3,782,871 

1,606,949 

19,528,804 

729,551 

566,130 

1,273,728 

889,058 

1,102,228 

4,107,904 

1,788,934 

65,203 

82,062 

134,962 

204,101 

3.356 

1,042 

5 

67,292 

62,128 

15,075 

39,646 

364,103 

205,515 

155,398 

730,681 

560,377 

141,943 

57,344 

15,508 

13,693 

2,476 

155,933 

161.645 

63,962 

386,809 

113,179 

401,158 

41,103 

9,028 

1,519 

89,367 

36,446 

43,828 

92,234 

223,946 

159,651 

68,754 

108,681 

149 

14,975 

215,384 

110,368 

957,163 

32,505 

11,266 

91,579 

39,340 

79,972 

205,798 

78.513 

898,604 

Ark 

79^,393 

Cal 

2,296,430 

Colo 

4,130,902 

59,630 

Del 

15,446 

Fla 

75 
405,590 

Ga   

343,053 

Ill 

140,301 

781,993 

8,251,444 

Ind 

4,394,549 

2,249,419 
17,655,451 

Kan 

12,833,686 

Ky 

2,851,193 

La 

470,339 

Maine 

Md 

218,758 
219,247 

38,893 

Mich 

2,510,554 
2,553,015 

525,015 

Mo 

8,713,53^ 

2,396,473 

Neb 

9,303,685 

796,399 

N.  H 

139,302 

N.J 

25,951 

N.  Mex 

N.  Y 

1,492,875 
578,624 

N.  C 

N.  Dak 

Okla 

363.652 
1,866,101 
4,300,265 
2,961,890 

Ore 

1,253,752 

Pa 

1,739,459 

R.  I 

2,604 

S.O 

95,827 

S.  Dak 

Vt 

4,616,681 

1,432,689 

14,007,199 

544,555 

151,763 

Va 

1,541,054 

Wash 

Wis 

698,051 
1,425,903 
3,228,364 

Wyo 

1,826,112 

270 


The   Farmer's   Business   Handbook 


XII.     Number  and  Value  of  Neat  Cattle  —  Concluded 


State 8  and 
territories 


Ala 

Alaska.... 

Ariz 

Ark 

Oal 

Colo 

Conn 

Del 

D.  of  C.... 

Fla 

Ga 

Hawaii 

Idaho 

Ill 

Ind 

Ind.Ter... 

Iowa 

Kan 

Ky 

La 

Maine 

Md 

Mass 

Mich 

Minn 

Miss 

Mo 

Mont 

Neb 

Nev 

N.H 

N.J 

N.  Mex,... 

N.  Y 

N.C 

N.  Dak.... 

Ohio 

Okla 

Ore 

Pa 

R.I 

S.C 

S.  Dak.... 

Tenn 

Texas 

Utah 

Vt 

Va 

Wash 

W.  Va 

Wis 

Wyo 


Neat  cattle  —  continued 


Steers  2  years  and 
over 


77,437 

4 

72,693 

49,194 

195,523 

198,844 

10,473 

2,291 

1 

91,247 

67,354 

23,077 

38,248 

387,786 

176,038 

548,811 

776,761 

961.094 

157,235 

56,683 

22,598 

27,757 

3,678 

54,303 

67,778 

'78,260 

512,740 

198,671 

436,950 

42,371 

14,568 

1,516 

52,513 

21,745 

57,271 

95,451 

172,657 

498,015 

65,376 

80,634 

862 

27,275 

256,501 

88,428 

934.889 

23,585 

13,306 

16(5,229 

33,224 

114,868 

81,092 

140,449 


Value 


$1,192,321 

450 

1,410,798 

745,573 

5,518,819 

6,047,864 

536,572 

68,549 

25 

960,613 

675,949 

353,714 

1,161,747 

16,186,027 

6,531,225 

13,775,958 

33,134,999 

34,916,756 

5,466,922 

929,717 

849,280 

879,609 

152,815 

1,451,470 

1,736,446 

1,444,799 

19,270,685 

6,790,791 

16,682,057 

1,235,984 

591,533 

51,147 

1,267,888 

1,041,607 

902,188 

3,044,436 

6,814,845 

13,442,851 

1.867,350 

2,016,109 

45,681 

390,251 

8,668,811 

1,727,003 

21,379,269 

588.166 

447,314 

5,249,606 

979,101 

3,704,757 

2,330,188 

4,848,696 


Heifers  1  year  and 
under  2 


Number 


83,027 


73,437 

103,555 

148,289 

151,627 

26,476 

5,373 

76 

70,445 

93.585 

9,433 

40,398 

332,472 

183,193 

99,734 

592,076 

447,295 

104,861 

66,076 

45,877 

28,930 

34,452 

161,174 

211,162 

89,985 

312,749 

97,899 

345,275 

44,967 

29,574 

23,609 

114,045 

335,844 

68,732 

69,338 

217,571 

125,029 

78,628 

224,623 

3,815 

33,879 

167,607 

94,224 

954,835 

40,461 

68,664 

71,952 

44,113 

60,268 

285,319 

67,888 


Value 


$703,459 


961,818 

1,064,074 

2,696,263 

3,156,858 

461,570 

91,933 

1,357 

458,458 

680,407 

98,621 

762,889 

6,735,360 

3,660,138 

1,398,859 

12,242,609 

9,112,935 

1,880,432 

620,250 

621,354 

495,742 

587,080 

2,685,813 

3,299,865 

899,800 

6,040,589 

2,002,199 

7,413,817 

792,272 

462,468 

470,484 

1,766,334 

5,151,703 

561,321 

1,379,518 

3,959,411 

2,262,978 

1,380,105 

3,705,397 

73,276 

291,705 

3,347,421 

1,243,158 

13,473,384 

681.040 

889,081 

1,029,057 

805,325 

990,655 

4,526,586 

1,549.469 


Dairy  cows 

2  years  and 

over 


Number 


279,263 
13 

17,965 
312,577 
307,245 
100,116 
126,434 

32,591 
1,251 

78.830 

276,024 

4,028 

51,929 
1,007,664 
574,276 
110,687 
423,648 
676,456 
364,025 
184,815 
173,592 
147,284 
184,562 
563,905 
753,632 
299,318 
765,386 

45,036 
512,544 

13,606 
115,036 
157,407 

16,775 
1.501,608 
233,178 
125,503 
818,239 
165,852 
122,447 
943,773 

23,660 
126,684 
270,634 
321,676 
861,023 

65,905 
270,194 
281,876 
107,232 
205,601 
998,397 

18,272 


Other  cows 

2  years  and 

over 


Sheep   and  Hogs 


271 


Xin.  NUMBER  AND  VALUE  OF  SHEEP  AND  SWINE 

Number  and  value  of  sheep,  swine  and  goats  on  farms  and  ranges, 
June  1,  1900,  by  states  and  territories. 


States  and 
Territories 


Sheep 


Total 
Number 


Total 
Value 


Swine,  all  ages 


Number 


Value 


Received, 

1899,  from 

sale  of  live 

animals 


Amount 


Value  of 

animals 

slaughtered 

on  farms 

in  1899 


Value 


Ala 

Alaska 

Ariz 

Ark 

Cal 

Colo 

Conn 

Del 

D.  of  C... 

Fla 

Ga 

Hawaii 

Idaho  

Ill 

Ind 

Ind.  Ter... 

Iowa 

Kan 

Ky 

La 

Me 

Md 

Mass 

Mich 

Minn 

Miss 

Mo 

Mont 

Neb 

Nev 

N.  H 

N.J 

N.  Mex 

N.  Y 

N.  C 

N.  Dak... 

Ohio 

Okla 

Ore 


317,053 


$    488,299 


924,761 

256,929 

2,563,353 

2,044,814 

36,987 

11,765 


1,901,764 

437,317 

7,003,231 

5,584,897 

137,420 

43,588 


124,520 

336,278 

102,098 

3,121,532 

1,030,581 

1,742,002 

17,005 

1,056,718 

262,013 

1,297,343 

219,844 

420,116 

191,101 

52,559 

2,747,609 

589,878 

312,632 

1,087,213 

6,170,483 

511,273 

887,039 

105,113 

47,730 

4,899,487 

1,745,746 

301,941 

681,952 

4,020,628 

71,358 

3,040,291 


239,261 

438,363 

133,883 

8,294,776 

3,706,642 

5,794,976 

37,994 

3,956,142 

833,827 

4,191,205 

333,040 

1,116,483 

696,531 

193,596 

7,162,664 

1,740,088 

534,945 

3,350,846 

18,165,404 

1,678,498 

2,344,865 

309,451 

202,490 

10,643,514 

5,921,941 

477,421 

1,987,130 

10,956,308 

179,738 

7,563,447 


1,423,329 

10 

18,103 

1,713,307 

598,336 

101,198 

46,447 

46,732 

802 

464,277 

1,424,298 

8,057 

114,080 

5,915,468 

3,763,389 

650,255 

9,723,791 

3,594,859 

1,954,537 

788,425 

79,018 

317,902 

78,925 

1,165,200 

1,440,806 

1,290,498 

4,524,664 

49,496 

4,128,000 

15,174 

51,211 

175,387 

20,426 

676,639 

1,300,469 

191,798 

3,188,563 

584,878 

281,406 


$2,887,230 

100 

80,587 

2,981,309 

2,476,781 

482,722 

326,857 

234,472 

4,097 

702,827 

2,577,950 

49,576 

480,338 

23,616,781 

13,804,893 

1,906,200 

43,764,176 

17,076,904 

5,176,183 

1,494,284 

516,015 

1,329,143 

549,617 

4,588,898 

5,865,590 

2,963,573 

16,533,935 

281,402 

18,660,932 

75,712 

357,573 

926,179 

81,644 

3,794,332 

2,516,410 

930,470 

11,813,168 

2,380,025 

1,057,037 


$1,958,640 

310 

2,908,745 

3,752,843 

13,305,165 

8,477,587 

1,169,235 

396,264 

475 

830.657 

1,689,615 

298,476 

3,909,454 

69,462,993 

40,865,661 

6,415,707 

113,078,523 

64,596,534 

16,660,676 

1,072,869 

2,371,717 

2,372,560 

1,284,454 

18,343,856 

16,046,622 

2,208,466 

54,018,809 

9,176,830 

49,022,404 

2,260,221 

1,345,941 

1,638,767 

3,740,678 

15,025,932 

2,485,252 

3,902,074 

40,873,674 

10,547,764 

6,598,325 


$5,189,443 


296,013 
4,927,481 
2,449,820 
1,093,365 

845,123 

424,400 

2,440 

1,257,648 

5,892,046 

64,081 

626,237 
10,154,596 
8,016,595 
1,557,139 
8,448,938 
5,864,274 
8,198,080 
1,929,437 
1,258,594 
2,173,197 

932,411 
5,333,786 
4,908,051 
4,818,416 
9,765,879 

906,816 
4,508,457 

270,228 

794,342 
1,406,187 

605,296 
8,319,750 
7,109,655 
1,573,588 
10,276,931 
2,925,846 
1,565,895 


272 


The  Farmer's  Business  Handbook 


XIII.    Number  and  Value  of  Sheep  and  Swine — Concluded 


States  and 
Territories 

Sheep 

Swine,  all  ages 

Received, 

1899,  from 

sale  of  live 

animals 

Value  of 

animals 

slaughtered 

on  farms 

in  1899 

Total 
Number 

Total 

Value 

Number 

Value 

Amount 

Value 

Pa 

1,531,066 

11,207 

71,538 

775,236 

496,011 

1,889,298 

3,818,423 

296,576 

692,929 

929,873 

968,843 

1,675,453 

5,099,613 

$4,642,606 

41,282 

111,770 

2,434,206 

1,179,424 

3,982,117 

10,256,488 

881,402 

2,089,779 

2,450,929 

2,664,556 

4,510,356 

16,310,096 

1,107,981 

11,508 

618,995 

823,120 

1,976,984 

2,665,614 

65,732 

95,090 

946,443 

181,535 

442,844 

2,014,631 

15,471 

$5,830,295 

90,614 

1,411,516 

3,540,072 

4,838,713 

7,605,687 

293,115 

620,169 

2,572,524 

830,704 

1,389,808 

7,580,423 

78,145 

$15,494,178 

157,478 

823,554 

12,707,831 

11,121,141 

34,357,265 

2,695,504 

2,786,137 

7,800,124 

3,517,053 

6,533,034 

27,131,916 

3,673,124 

$11,627,980 

142,824 

2,730,076 

1,567,049 

8,350,046 

11,032,614 

659,369 

1,347,754 

R.  I 

S.  C 

S.  Dak   .... 
Tenn 

Utah 

vt 

Va 

5,859,531 

Wash 

W.  Va 

Wis 

Wyo 

1,168,802 

2,895,032 

5,407,114 

394,635 

Neat    Cattle 


273 


XIV.   AVERAGE  VALUE  OP  NEAT  CATTLE 

Average  value  of  neat  cattle,  on  farms  and  ranges,  June  1,  1900,  by 
states  and  territories 


States  and 
territories 


Neat  cattle 


All  cattle 


Calves  un- 
der 1  year 


Steers  1 

year  and 

over 


Heifers  1 
year  and 
under  2 


Dairy  cows 
2  years  and 
over 


Other  cows 
2  years  and 
over 


Ala 

Alaska . 
Ariz .... 

Ark 

Cal 

Colo. . . . 
Conn . . . 

Del 

D.  of  C. 
Fla  .... 

Ga 

Hawaii . 
Idaho  . . 

Ill 

Ind 

Ind.  Ter 
Iowa  . . . 
Kans.  . . 

Ky 

La 

Maine.. 

Md 

Mass 

Mich.  . . 
Minn. . . 
Miss  ... 

Mo 

Mont . . . 

Neb 

Nev 

N.  H... 
N.  J.... 
N.  Mex. 
N.  Y.... 

n.  a... 

N.  Dak. 
Ohio  . . . 


$12  25 
73  06 
15  31 
13  29 

22  60 
24  79 

27  39 

24  75 
37  26 

8  44 

9  81 
12  57 

23  08 
26  47 

24  32 

19  77 
26  55 
26  19 
23  07 

12  80 

22  39 

23  42 

28  44 

20  46 
19  37 

13  82 

25  40 

26  19 

25  96 

21  48 

24  46 
30  00 
18  13 
24  16 
12  28 
24  05 

22  68 


$3  87 


8  38 

5  58 
8  49 

11  63 

7  86 

8  97 

8  77 
4  24 

3  64 

4  89 

10  23 

9  95 
9  81 

8  87 

11  17 
11  51 

9  90 
4  82 

6  65 
8  18 
8  20 

6  63 

7  52 
4  85 

10  96 

11  89 
11  61 
10  51 

7  57 

8  82 
10  54 

6  20 
3  85 

9  85 
8  46 


$12  39 
*112  50 
17  75 
14  47 
24  78 
27  71 

36  19 

24  33 
t20  00 

9  06 

8  66 

13  10 

27  70 

37  85 
34  51 
20  98 
39  42 
32  12 

31  39 

13  89 

29  98 
26  50 

32  42 

25  64 
24  77 

14  61 

34  18 

30  32 

35  13 

26  73 

31  83 

29  01 
22  17 

30  17 
13  12 
29  31 

31  77 


$8  47 


13  10 
10  28 
18  18 
20  82 
17  43 
17  11 

17  86 

6  51 

7  27 
10  45 

18  88 
20  26 

19  98 

14  03 

20  68 
20  37 
17  93 

9  39 
13  54 
17  14 
17  04 

16  66 

15  63 
10  00 

19  31 

20  45 

21  47 

17  62 
15  64 
19  93 
15  49 
15  34 

8  17 
19  90 

18  20 


$19  74 
62  31 

32  16 

20  31 
34  95 
37  94 

33  71 

30  50 

40  29 
13  31 
16  81 

31  73 

34  61 

34  02 

31  84 
23  97 

32  56 

32  80 

28  89 
19  52 

29  15 

29  47 

35  47 

30  65 
28  55 

21  41 

30  72 

41  89 

33  54 

34  01 

31  43 
37  10 
30  41 

32  43 
18  98 
32  50 
30  22 


♦Average  value  of  steers  over  3  years. 

t  Average  value  of  steers  over  one  year  and  under  3  years. 


274  The   Farmer's   Business   Handbook 

XIV.    Average  Value  op  Neat  Cattle  —  Concluded 


Neat  cattle 

States  and 

territories 

Calves  un- 
der 1  year 

Steers  1 

Heifers  1 

Dairy  cows 

Other  cows 

All  cattle 

year  and 

year  and 

2  years  and 

2  years  and 

over 

under  2 

over 

over 

Okla 

$22  10 

$10  69 

$23  78 

$18  10 

$30  42 

$22  69 

Ore 

21  65 

9  13 

26  02 

17  55 

33  43 

24  90 

Pa 

22  70 
32  35 

7  20 

8  53 

29  71 
36  57 

16  50 
19  21 

30  88 
39  61 

25  02 

R.  I 

27  56 

S.C 

12  64 

4  12 

10  68 

8  61 

20  06 

12  50 

S.  Dak 

24  47 

11  02 

31  38 

19  97 

31  04 

29  57 

Tenn 

16  88 

6  81 

18  49 

13  19 

25  30 

19  40 

17  31 

9  09 

20  73 

14  11 

23  22 

19  78 

Utah 

20  81 

9  24 

23  03 

16  83 

30  91 

24  29 

Vt 

20  98 
20  40 
23  90 

5  57 

7  86 

8  46 

28  94 
26  81 
26  99 

12  95 
14  30 
18  26 

28  65 
23  56 
38  01 

21  78 

Va 

19  85 

29  50 

W.  Va 

21  97 

8  22 

28  51 

16  44 

27  70 

24  31 

20  25 

6  59 

26  71 

15  87 

29  69 

25  05 

28  22 

14  11 

31  24 

22  82 

39  44 

32  39 

Horses   and   Mules 


275 


XV.   AVERAGE  VALUE  OF  HORSES  AND  MULES 

Average  value  of  horses  and  mules  on  farms  and  ranges,  June  1,  1900, 
by  states  and  territories 


States  and 
territories 


Horses 


All  horses 


Colts  tinder 
2  years 


Colts  and 

horses   2 

years  and 

over 


Mules 


All  males 


Colts  under 
2  years 


Mules  2 

years  and 

over 


$51  79 
93  00 
13  61 
40  08 

42  36 
30  90 
72  54 

59  47 
67  17 

53  49 
55  67 
34  02 
24  24 
51  62 

54  07 
28  59 

55  81 
44  67 

54  35 
34  08 
66  41 

62  77 
77  65 
61  22 

60  67 
47  46 

43  53 
23  60 
46  10 

15  85 
70  00 
80  64 

16  93 
76  34 

55  27 

63  14 
57  12 
34  96 
30  05 


$30  73 


5  61 
22  06 

24  68 

15  85 
52  69 
35  43 
49  17 

26  63 

33  35 

16  26 
10  42 

31  49 

34  05 
13  73 

32  07 

25  80 
48  71 

17  51 
39  34 

35  82 
64  37 

34  32 

30  43 

27  85 
27  35 
13  94 
25  47 

7  26 
46  42 
81  32 

8  34 
45  74 

31  07 
27  09 

35  17 
19  42 
13  79 


$54  41 
93  00 
17  50 
42  65 

44  59 
34  96 
73  06 
62  57 

67  93 

56  60 

57  24 
36  27 
28  29 
55  56 
57  36 
31  88 
61  15 
48  06 
55  11 
36  64 

68  12 
66  61 
78  11 

64  68 

65  47 
50  67 

45  82 
26  84 
50  44 
19  03 
70  81 
80  64 
19  85 
78  77 
57  18 
70  37 
60  52 
38  40 
33  76 


$68  23 


30  30 

57  08 

54  39 
47  99 
81  78 

72  79 
74  69 

78  67 
69  72 
90  76 
39  34 
59  53 

55  71 
50  63 

64  34 

54  82 

58  25 

73  88 

55  33 

79  64 
69  41 
54  35 
58  35 

65  94 
54  61 
37  65 
57  53 
30  66 

62  60 
72  43 
34  48 
69  17 

63  99 
69  24 

56  12 
50  80 
42  74 


$39  17 


20  30 
31  89 
29  57 
31  54 
50  02 
56  49 


45  55 
42  16 

33  37 

27  19 

36  72 

37  26 

28  00 

40  50 

34  28 

36  79 
34  98 

37  64 
47  99 
47  23 

33  79 

41  10 
39  20 

34  36 
25  99 
36  73 
17  60 
33  90 
53  56 
19  28 
41  21 
36  21 

38  98 
38  69 
31  64 
24  37 


$70  07 


33  40 
60  16 

58  12 

53  81 
87  73 
74  04 

74  69 
79  60 

70  46 
94  69 
44  06 

65  89 
60  81 

54  98 

71  74 
64  22 

64  23 

75  99 

66  19 
82  21 
79  18 

59  53 

62  15 
68  43 

63  60 
44  55 
63  79 
38  81 

72  36 

73  43 
38  80 

72  76 

65  70 

73  72 
59  66 
56  59 
50  06 


276 


The  Farmer's   Business  Handbook 


XV.    Average  Value  op  Horses  and  Mules — Concluded 


Horses 

Mules 

States  and 
territories 

All  horses 

Colts  under 
2  years 

Colts  and 

horses  2 

years  and 

over 

All  mules 

Colts  under 
2  years 

Mules  2 

years  and 

over 

Pa 

$69  29 
86  12 

61  81 
41  78 

55  85 
27  18 
29  31 

62  19 
51  34 
35  04 

56  03 
61  75 
23  79 

$40  33 
64  54 
38  26 
20  44 

35  41 
14  15 
14  54 

36  82 
30  70 
13  97 
30  43 
33  92 
11  84 

$72  69 
86  55 

63  64 
47  29 
59  01 
29  50 
33  26 

64  05 
54  46 
40  74 
59  96 

65  97 
28  10 

$76  40 
74  61 
71  70 

50  79 
63  87 
49  52 
27  81 
66  00 
61  97 

51  37 
63  87 
54  23 
42  06 

$49  23 
*32  50 
48  59 
33  70 
37  04 
25  62 
19  72 
41  54 
37  54 
32  27 

41  24 

42  07 
28  70 

$79  60 

R.  I 

S.C 

8.  Dak 

Texas 

Utah 

Vt 

Va 

Wash 

W.Va 

Wyo 

76  94 
72  16 

56  55 

70  85 
53  47 
33  49 

71  08 
65  97 
59  43 
67  38 

57  74 
49  33 

*  Colts  1  year  and  under  2. 


Sheep   and  Hogs 


277 


XVI.   AVERAGE  VALUE  OF  SHEEP,  SWINE  AND  GOATS 

Average  value  of  sheep,  swine  and  goats  on  farms  and  ranges,  June  1, 
1900,  by  states  and  territories 


Sheep 

Swine 

States  and 

Goats 

territories 

Lambs 

Ewes  1 

Rams  and 

all  ages 

all  ages 

All  sheep 

under  1 
year 

year  and 
over 

wethers  1 
yr-  and  over 

Ala 

$1  54 

$1  19 

$1  64 

$1  75 

$2  03 

$0  80 

10  00 
4  45 

2  06 

1  36 

2  35 

2  27 

1  71 

Ark 

1  70 

1  40 

1  84 

1  92 

1  74 

1  13 

Cal 

2  73 
2  73 

1  88 
1  65 

3  03 
3  14 

3  54 
3  89 

4  14 

4  77 

2  41 

1  95 

3  72 

2  89 

4  15 

4  81 

7  04 

6  21 

Del 

3  70 

3  77 

3  60 

4  32 

5  02 

5  11 
1  51 
1  81 

6  15 

3  63 

D.  of  C 

4  33 

Fla 

1  92 
1  30 
1  31 

1  49 

1  09 

66 

1  95 
1  36 

1  42 

2  09 
1  38 
1  52 

75 

Ga 

73 

Hawaii 

1  12 

2  66 

1  86 

3  07 

3  37 

4  21 

4  50 

Ill 

3  60 
3  33 
2  23 

2  47 
2  30 
1  64 

4  27 
4  02 
2  37 

4  68 
4  81 
2  57 

3  99 
3  67 
2  93 

2  25 

Ind 

1  99 

Ind.  Ter 

2  05 

3  74 

2  37 

4  53 

4  89 

4  50 

3  54 

3  18 

2  04 

3  67 

3  81 

4  75 

3  90 

Ky 

3  23 

1  51 

2  66 

3  06 

98 

2  17 

3  35 

1  62 

2  95 

3  50 
I  78 
3  66 

2  65 
1  90 
6  53 

1  65 

La 

93 

3  91 

Md 

3  64 
3  68 

3  37 
2  76 

3  78 

4  12 

4  45 

4  88 

4  18 
6  96 

3  41 

5  73 

Mich 

2  61 

1  73 

3  14 

4  18 

3  94 

3  50 

2  95 

1  78 

3  65 

4  23 

4  07 

3  38 

Miss 

1  71 

1  41 

1  78 

1  86 

2  30 

82 

Mo 

3  08 
2  94 

2  36 
1  95 

3  51 
3  37 

3  83 
3  49 

3  65 
5  69 

2  65 

4  59 

Neb 

3  28 

1  88 

3  95 

4  31 

4  52 

3  80 

2  64 

1  82 

2  99 

3  48 

4  99 

2  79 

N.  H 

2  94 

2  33 

3  29 

3  86 

6  98 

4  40 

N.J 

4  24 

3  91 

4  43 

5  80 

5  28 

4  30 

2  17 

1  51 

2  40 

2  99 

4  00 

2  11 

N.  Y 

3  39 

2  55 

3  97 

5  46 

5  61 

4  90 

N.  C 

1  58 

1  34 

1  68 

1  70 

1  94 

89 

N.  Dak 

2  91 

1  65 

3  51 

3  71 

4  85 

4  73 

Ohio 

2  73 

1  73 

3  25 

3  22 

3  70 

3  13 

Okla 

2  52 

1  72 

2  81 

3  18 

4  07 

2  88 

2  49 

1  78 

2  83 

3  02 

3  76 

3  42 

278 


The   Farmer's   Business   Handbook 


XVI.    Average  Value  of  Sheep,  Swine  and  Goats — Concluded 


Sheep 

Swine 
all  ages 

States  and 
territories 

All  sheep 

Lambs 

under  1 

year 

Ewes  1 

year  and 

over 

Rams  and 

wethers  1 

yr.  and  over 

Goats 
all  ages 

Pa 

$3  03 
3  68 

1  56 
3  14 

2  38 
2  11 
2  69 

2  97 

3  02 
2  64 
2  75 

2  69 

3  20 

$2  32 
3  31 
1  33 

1  77 

2  07 
1  38 
1  83 

1  98 

2  72 

1  96 

2  19 

1  71 

2  03 

$3  45 
3  83 

1  64 
3  80 

2  55 

2  20 

3  01 
3  55 
3  21 
3  01 
3  13 
3  32 
3  76 

$3  49 
4  88 

1  69 
4  17 

2  66 

2  57 

3  40 

4  20 
3  55 
3  43 

3  21 

4  22 
4  01 

$5  26 
7  87 
2  28 
4  30 
2  45 
2  85 
4  46 
6  52 

2  72 

4  58 

3  14 
3  76 

5  05 

$4  07 
5  70 
92 
5  16 
1  50 
1  47 
1  89 
4  35 

R.  I 

S.  C 

S.  Dak 

Tenn 

Utah 

Vt 

Va 

1  89 

Wash 

W.  V 

3  74 

2  51 

3  29 

4  46 

Dairy   Statistics 


279 


XVII.     DAIRY  COWS  AND   DAIRY   PRODUCTS 

Dairy  cows,  June  1,  1900,  and  dairy  products  in  1899  on  farms  and 
ranges,  by  states  and  territories 


Dairy  cows 

>.I 

Ik 

Butter 

Cheese 

States 
and 
terri- 
tories 

Total 
value  of 

dairy 
products 

Number 
of  cows 

Total  number 
gallons  pro- 
duced 

i 
Gallons  sold 

Pounds 
made 

Pounds 
made 

Ala  ... . 

279,26.5 

$6,610,967 

95,882,103 

3,087,433 

19,121,964 

36,374 

Alaska. 

13 
17,965 

596 
540,700 

4,250 
3,056,10;) 

684 
1,022,472 

200 
379,311 

Ariz 

33,305 

Ark 

312,577 

6,912,459 

109,861,393 

4,238,852 

21,585,258 

18,385 

Cal 

307,245 

12,128,471 

153,684,741 

56,540,946 

20,853,360 

4,249,588 

Colo  . . . 

100,116 

3,778,901 

38,440,111 

13,170,810 

4,932,482 

103,184 

Conii. . . 

126,434 

7,090,188 

68,951,862 

33,879,466 

4,591,789 

40,623 

Del  .... 

32,591 

1,092,807 

12,681,268 

4,988,462 

1,629,949 

104 

D.  of  C. 

1,251 
78,830 

186,096 

850,349 

661,335 

3,478 

Florida. 

1,468,603 

9,640,434 

1,003,918 

1,386,445 

3,751 

Ga 

276,024 

5,954,575 

82,438,532 

3,920,412 

15,111,494 

2,236 

Hawaii. 

4,028 

91,876 

584,120 

84,451 

118,871 

12 

Idaho  . . 

51,929 

l  1,243,197, 

15,122,948 

2,789,638, 

2,520,316, 

196,952 

111. 

1,007,664 

29,638,619 

457,106,995' 

186,549,335 

52,493,450 

323,485 

Ind.   ,   . 

574,276 

15,739,594 

263,457,239 

36,562,105 

51,042,396 

178,733 

Ind.  T.. 

110,687 

1,504,747 

26,493,855 

482,082 

5,105,715 

1,227 

Iowa  . . . 

1,423,648 

27,516,870 

535,872,240 

214,338,442 

61,789,288 

306,428 

Kaus . . . 

676,456 

11,782,902 

244,909,123 

47,939,088 

41,640,772 

291.445 

Kv. 

364,025 

9,985,540 

159,311,527 

8,932,259 

30,446,381 

45,759 

La.     . 

184,815 

4,168,015 

39,251,413 

4,356,979 

4,918,229 

135,104 

Maine . . 

173,592 

8,182,344 

99,586,188 

15,979,003 

16,174,173 

425,102 

Md.    . 

147,284 

5,228,698 

64,040,517 

20,654,446 

9,096,662 

338,453 

Mass... 

184,562 

12,885,744 

105,571,873 

68,180,759 

4,980,262 

19,629 

Mich... 

563,905 

16,903,087 

309,617,046 

55,635,108 

60,051,998 

331,176 

Minn. . . 

753,632 

16,623,460 

304,017,106 

103,768,172 

41,188,846 

230,623 

Miss.  . . 

299,318 

6,064,513 

97,030,385 

2,041,443 

18,881,236 

28,572 

Mo 

765,386 

15,042,360 

258,207,755 

25,954,163 

15.509,110 

323.439 

Mont. . . 

45,036 

1,669,978 

15,696,214 

3,162,568 

2,454,072 

30,924 

Neb. . . . 

512,544 

8,595,408 

190,477,911 

23,492,560 

34,518,659 

264,430 

Nev 

13,606 

433,391 

4,446,071 

1,353,062 

569,523 

94,082 

N.  H... 

115,036 

5,591,272 

60,724,59" 

28,988,306 

6,385,611 

104,339 

N.  J. .. 

157,407 

8,436,869 

77,714,055 

50,726,011 

5,894,363 

24.377 

N.  Mex. 

16,775 

499,423 

3,009,657 

633,638 

313,003 

68,571 

N.  Y... 

1,501,608 

55,474,155 

772,799,352 

445,427,888 

74,714,376 

2,624,552 

N.  C... 

233,178 

6,175,397 

89,525,749 

1,826,631 

16,913,802 

28,883 

N.  Dak. 

125,503 

2,053,133 

48.845.280 

3,177,971 

9,178,815 

70.881 

Ohio... 

818,239 

25,383,627 

425,870,394 

84,543,703 

79,551,299 

1,167,001 

Okla... 

165,852 

2,481,673 

47,439,853 

2,701,471 

8,781,359 

45,264 

280  The  Farmer's   Business  Handbook 

XVII.  Dairy  Cows  and  Dairy  Products  —  Concluded 


Dairy  cows 

Milk 

Butter 

Cheese 

States 

Total 
value  of 

dairy 
products 

and 
terri- 
tories 

Number 
of  cows 

Total  number 
gallons  pro- 
duced 

Gallons  sold 

Pounds 
made 

Pounds 
made 

Ore.  ... 

122,447 

$3,550,953 

48,582,968 

10,308,119 

8,107,450 

467,256 

Pa 

943,773 

35,860,110 

487,033,818 

171,045,659 

74,221,085 

857,167 

R.  I.  ... 

23,660 

1,923,707 

12,923,512 

9,685,988 

488,086 

6,751 

S.  C.  ... 

126,684 

3,232,725 

44,031,528 

1,186,045 

8,150,437 

1,081 

S.  Dak. 

270,634 

4,351,568 

99,244,975 

20,395,625 

17,400,970 

136,863 

Term . . . 

321,676 

8,028,466 

147,336,961 

5,549,194 

29,091,696 

26,622 

Tex .... 

861,023 

15,510,978 

251,342,698 

8,091,205 

47,991,492 

136,133 

Utah  . . . 

65,905 

1,522,932 

25,124,642 

9,964,903 

2,812,122 

169,251 

Vt 

270,194 

9,321,389 

142,042,223 

57,566,012 

18,834,706 

406,659 

Va 

281,876 

6,999,994 

105,068,428 

6,889,183 

19,905,830 

31,697 

Wash  . . 

107,232 

3,816,691 

50,182,415 

14,897,273 

7,372,106 

151,669 

W.  Va. 

205,601 

5,088,153 

83,861,660 

3,391,523 

16,913,129 

74,243 

Wis 

998,397 

26,779,721 

472,274,264 

252,450,051 

44,739,147 

1,635,618 

Wyo  . . . 

18,272 

421,613 

5,121,974 

698,490 

888,554 

24,327 

Dairy    Products 


281 


XVIII.     COUNTIES  HAVING   $1,000,000   AND   UPWARDS   OF 
DAIRY  PRODUCTS 


Counties 

States 

Value 

Counties 

States 

Value 

Los  Angeles. . 

Cal. 

$  1,024,712 

N.  Y. 

$  1,249,769 

Fairfield 

Conn. 

1,236,341 

N.  Y. 

2,169,932 

Conn. 

1,361,503 

Onondaga 

N.  Y. 

1,451,470 

Conn. 

1.373,957 

N.  Y. 

2,886,236 

New  Haven. . . 

Conn. 

1,024,353 

N.  Y. 

1,173,610 

Cook 

111. 

1,585,252 

N.  Y. 

1,793,836 

111. 
111. 

2,177,289 
2,243,974 

Rensselaer ... 
St.  Lawrence. 

N.  Y. 
N.  Y. 

1,021,011 

3,343,265 

Penobscot 

Me. 

1,002,881 

Ohio 

1,442,801 

Baltimore  .... 

Md. 

1,103,039 

Allegheny 

Pa. 

1,534,584 

Mass. 

1,036,062 

Pa. 

1,459,330 

Mass. 

1,395,158 

Pa. 

1,182,506 

Middlesex 

Mass. 

2,258,790 

Bucks 

Pa. 

1,583,162 

Worcester 

Mass. 

2,786,461 

Pa. 

2,287,236 

N.  H. 

1,078,035 

Pa. 

1,020,031 

N.  J. 

1,149,250 
1,143,621 

Erie 

Pa. 

1,019,744 

Allegany  . 

N.  Y. 

Lancaster  

Pa. 

1,731,899 

N.  Y. 

1,147,907 

Montgomery.. 

Pa. 

1,787,732 

Cattaragus  . . . 

N.  Y. 

1,896,109 

Susquehanna . 

Pa. 

1,034,384 

Chautauqua  . . 

N.  Y. 

1,598,995 

Vt. 

1,071,488 

Chenango  

N.  Y. 

2,008,480 

Vt. 

1,026,082 

N.  Y. 

1,040,431 
2,920,399 

Wis. 

1,438,989 
1,294,649 

N.  Y. 

Wis. 

N.  Y. 

1,566,691 

Fond  du  Lac . . 

Wis. 

1,018,070 

N.  Y. 

1,706,062 

Wis. 

1,241,598 

N.  Y. 

1,367,537 

Sheboygan  ... 

Wis. 

1,071,610 

N.  Y. 

2,112,276 

Walworth 

Wis. 

1,222,966 

N.  Y. 

1,068,490 

282 


The   Farmer's   Business   Handbook 


XIX.      THE    IMPORTANCE   OF  AGRICULTURE,   AS  A  SOURCE 

OF  NATIONAL  WEALTH,    AS   EXHIBITED   BY 

NEW  YORK  STATE   1899 

The  general  importance  of  agriculture  may  be 
emphasized  by  noting  the  leading  products  and 
their  value  of  that  state  in  the  Union  (New 
York),  which  on  account  of  its  position,  and  of 
the  great  number  of  cities  and  villages  that  have 
grown  up  within  its  borders,  is  generally  supposed 
to  be  largely  engaged  in  transportation  and  manu- 
factures. Although  a  commercial  state,  its  agricul- 
ture is  nevertheless,  of  commanding  importance. 
The  last  column  shows  the  rank  that  New  York 
takes  among  the  states  in  the  products  enumerated : 


Milk,  butter  and  cheese 

Hay  and  forage 

Vegetables 

Animals  sold 

Poultry  and  eggs 

Oats 

Orchard  products 

Indian  corn 

Animals  slaughtered  . . . 

Forest  products 

Wheat 

Flowers  and  plants 

Grapes  and  wine 

Small  fruits 

Buckwheat 

Nursery  products 

Hops 

Barley 

Rye 

Wool 

Tobacco  

Beans 


$55,474,000 

(1) 

55,237,000 

(2) 

25,756,000 

(1) 

15,026,000 

(14) 

14,791,000 

(7) 

12,929,000 

(7 

10,542,000 

(2) 

9,182,000 

(25) 

8,320,000 

(8) 

7,671,000 

(1) 

7,333,000 

(20) 

2,878,000 

(1) 

2,764,000 

2) 

2,538,000 

(1) 

2,046,000 

(2) 

1,703,000 

(1) 

1,600,000 

(1) 

1,402,000 

(«) 

1,393,000 

(3) 

1,388,000 

(13) 

1.172,000 

(10) 

2,-72,000 

(1) 

$243,717,000 

XX. 


Values   of  Farm   Property   and   Products       283 


VALUES  OF  FARM  PROPERTY  AND  FARM  PRODUCTS 


The  value  of  all  farm  property  in  the  United 
States  in  1900,  as  indicated  in  the  Census  Report, 
was  $20,514,001,838,  while  the  capital  invested 
in  all  forms  of  manufactures  was  $9,874,664,087. 
The  value  of  farm  property  might  well  be  in- 
creased one-third,  and  then  it  would  more  nearly 
represent  the  actual  value  of  the  property  on  the 
market.  The  superiority  of  agriculture  to  manu- 
factures is  also  indicated  by  the  fact  that  while 
the  horse-power  employed  in  American  factories, 
of  all  classes,  during  the  year  1899  was  11,300,081, 
the  number  of  working  horses  and  mules  on 
farms  was  18,276,551. 

The  values  of  the  leading  agricultural  products 
of  the  United  States,  arranged  in  order  of  im- 
portance for  the  year  1899,  were  as  follows: 


Indian  corn 

Animals  sold 

Hay  and  forage 

Milk,  butter  and  cheese 

Cotton  and  cottonseed , 

Wheat , 

Poultry  and  eggs , 

Vegetables 

Oats , 

Animals  slaughtered 

Forest  products  (i.  e.,  by-products  of  the  farm  and  exclu 

sive  of  lumbering  industry  proper) 

Orchard  products 

Tobacco 

Wool 

Barley , 


$828,000,000 
723,000,000 
484,000,000 
472,000,000 
371,000,000 
370,000,000 
281,000.000 
242,000,000 
217,000,000 
190,000,000 

110,000,000 
84,000,000 
57,000,000 
46,000,000 
42,000,000 


$4,617,000,000 


284 


The   Farmer's   Business   Handbook 


XXI.   RELATIVE  AGRICULTURAL  RANKS  OP  VARIOUS 
STATES 

The  following  tables  will  materially  assist  in 
locating  the  chief  centers  of  the  various  agricult- 
ural products.  They  also  furnish  condensed  state- 
ments in  an  easily  accessible  form.  The  preceding 
tables  set  forth  in  detail  by  states  and  territories 
all  of  the  chief  farm  products.  The  tables  that 
follow  are  designed  for  ready  reference  when  in- 
formation is  desired  as  to  quantities  and  values 
of  the  leading  industries  in  any  given  state,  and 
the  totals  of  the  same  for  the  United  States. 

A.     Value  of  total  farm  products  in  United  States  by  decades  from 
1870-1900.     (For  comparison  with  following  tables.) 


1900 

1890 

1880 

1870* 

$4,739,118,752 

$2,460,107,454 

$2,212,540,927 

$2,447,538,658 

Expended  for  fertilizers  t 

Expended  for  labor 

1900 

1890 

1880 

1899 

$54,783,757 

$38,469,598 

$28,586,397 

$365,305,921 

B.     Value 

of  all  crops  for  the  year  1899,  arranged  by  states 
in  order  of  rank 

First 

Second 

Third 

Fourth 

Fifth 

Illinois 
$212,276,816 

Iowa 
$192,286,098 

Texas 

$163,444,678 

Ohio 
$151,226,461 

New  York 
$142,247,245 

Pennsylvania,  $120,512,960;  Indiana,  $117,266,815,  and  Missouri,  over 
$117,000,000;  Minnesota,  over  $113,000,000,  and  Kansas,  over  $112,000,000 
worth  of  crops. 

Total  value  of  all  crops  in  the  United  States,  $2,910,138,663. 

♦Value  in  1870  reported  in  depreciated  currency.    Diminish  by  one-fifth;  in- 
cludes betterments  and  additions  to  live  stock. 
tFor  year  preceding  that  designated. 


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291 


XXH.      RELATIVE   NUMBER   OF  PERSONS  ENGAGED  EST 
AGRICULTURE 

When  the  attempt  is  made  to  discover  the  pro- 
portion of  persons  who  make  their  living  by 
agriculture  in  the  United  States,  a  serious  diffi- 
culty arises  from  the  fact  that  fully  nine  per  cent 
of  all  persons  having  an  occupation  reported  are 
tabulated  simply  as  laborers.  These  have  been 
thrown  into  the  class  of  "Domestic  and  Personal 
Service,"  but  might  perhaps  better  be  classed 
as  "Unknown."  The  figures  of  the  Twelfth  Cen- 
sus on  this  point  are  as  follows: 

Number  and  per  cent  of  persons  at  least  ten  years  of  age  engaged  in 
specified  kinds  of  gainful  occupation 


Agricultural  pursuits 

Professional  service 

Domestic  and  personal  service 

Trade  and  transportation 

Manufacturing  and  mechanical  products 
All  occupations 


Number 


10,438,219 
1,264,735 
5,691,746 
4,778,233 
7,112,987 

29,285,922 


Per  cent 


35.7 
4.3 
19.4 
16.3 
24.3 
100. 


There  is  no  means  of  ascertaining  the  number 
of  persons  residing  in  cities  and  villages  who, 
in  addition  to  their  chief  occupations,  also  are 
engaged  to  a  greater  or  less  extent  in  the  profes- 
sion of  agriculture.  It  is  probable  that  there  are 
enough  of  them  to  bring  up  the  total  number 
of  those  engaged  in  agriculture  to  about  fifty 
per  cent  of  the  total  population. 


292  The   Farmers   Business   Handbook 

XXIII.      AGRICULTURAL  EDUCATION 

As  to  the  development  of  education  in  agri- 
culture, the  only  statistics  to  be  found  are  in 
the  annual  reports  of  the  Commissioner  of  Edu- 
cation. In  those  reports,  ever  since  1894,  the 
figures  have  been  given  separately  for  the  college 
students  of  agriculture  in  the  Land  Grant  Colleges 
of  the  United  States.     They  are  as  follows: 


Academic  Year 


1894-1895 
1895-1896 
1896-1897 
1897-1898 
1898-1899 
1899-1900 


Collegiate  students  of 

Agriculture  in  Land 

Grant  Colleges 


2,712 
2,881 
3,053 
3,190 
4,390 
5,035 


In  addition  to  the  above,  not  less  than  two  hun- 
dred thousand  students  are  being  taught,  at  their 
homes,  in  subjects  related  to  agriculture.  Some 
of  these  pupils  are  school  children  from  twelve 
to  eighteen  years  of  age,  but  many  of  them  are 
farmers,  mostly  young  men,  and  their  wives. 
Without  doubt,  these  correspondence  courses  are 
of  great  value  and  will  result,  in  the  end,  in  aug- 
menting the  number  of  students  in  the  colleges 
of  agriculture.  The  recent  nature- study  move- 
ment is  also  certain  to  produce  a  healthy  interest 
in  the  agricultural  courses  now  offered  by  every 
state  in  the  Union. 


INDEX 


Abstracts,  necessity  of,  162;  of 
deeds,  160;  of  titles,  159;  of 
wills,  161. 

Accounts,  defined,  23;  easy  method 
of  keeping,  83;  how  closed,  60, 
74 ;  incidental,  27,  35 ;  labor 
(see  Work  Report);  method  of 
balancing,  24,  74;  need  of,  1-7, 
245;  particular  crops,  82;  per- 
sonal 26;  posting,  29,  52-57,  70, 
73;  property,  23;  subdivisions 
of,  29-38,  59,78;  teaching  of,  in 
schools,  vi,  5,  20;  three  kinds  of, 
23;  two,  with  wheat,  34. 

Acreage,  farm  crops,  250;  farm 
lands,  250;  rented  farms,  253; 
rented  farms  per  owner,  251, 
257. 

Affidavit,  how  to  make,  242. 

Agent,  contract  signed  as,  204. 

Agents,  frauds  by,  204,  216. 

Agreements.     See  Contracts. 

Agriculture,  relative  ranks  of  states 
in,  284,  285;  vs.  other  industries, 
283,  284. 

Agricultural  education,  292;  labor, 
amount  expended  for,  284;  pop- 
ulation, 248;  population,  relative, 
291;  products,  by  decades,  284; 
students,  number  of,  292. 

Albuminoids.     See  Protein. 

Alfalfa,  digestible  nutrients  in, 
126,  129;  fertility  in,  138. 

Ammonium  sulfate,  analysis  of, 
139. 

Animals,  account  with,  101  ; 
amounts  received  from  sale  of, 
271;  composition  of,  117;  es- 
trays,  170;  lien  for  care  of,  213; 
number  not  on  farms,  259 ; 
number  per  100,000  acres,  261 ; 
rations  of,  116;  trespass  by,  170, 
186,    188,    189,    190;     value    of 


United  States  product,  269-283; 

value  of  New  York  product,  282; 

warranty  of,  205. 
Apple,  orchard,  account  with,  94; 

pomace,  digestible  nutrients  in, 

136. 
Apples,    digestible    nutrients    in, 

136;  test  of  varieties,  97. 
Armsby,  quoted,  122. 
Ashes,  analysis  of,  139. 
Ash,  composition  of,  118;  in  feeds, 

138;  in  fertilizers,  139;  in  food 

materials,    118;    per  cent   of   in 

animals,   117. 
Asses,  total  number  of,  265. 
Assets,  11,  12,  53,  56,  72,  31,  144. 
Attorney,  a  power  of,  241. 
Automobiles,  on  highways,  179. 

Balance,  defined,  24;  for  weighing 
milk,  101,  107;  trial,  55,  70; 
sheet,  81. 

Balanced  ration,  124,  140-142. 

Balancing  accounts,  24,  60,  74. 

Barbed  wire  fences,  184,  189. 

Barley,  digestible  nutrients  in,  131; 
fertility  in,  138;  value  of,  by 
states,  288;  value  of  New  York 
product,  282;  value  of  United 
States  product,  283. 

Bean  straw,  digestible  nutrients 
in,  130;  fertility  in,  139. 

Beans,  value  of  New  York  prod- 
uct, 282. 

Bees,  value  of,  by  states,  286; 
value  of  honey  and  wax,  285. 

Beet  (see  Sugar  Beet),  mangel, 
digestible  nutrients  in,  127; 
mangel,  fertility  in,  138. 

Betting,  202. 

Bicycle  paths  on  highways,  180. 

Bills  payable,  44,  45;  ledger  ac- 
count with,  60, 


(293) 


294 


Index 


Bills  receivable,  44;  ledger  ac- 
count with,  60. 

Bill  of  sale,  227. 

Blood  meal,  analysis  of,  139. 

Blotter,  42;  defined,  29;  green- 
house account,  92,  96;  posting 
accounts  from,  57;  sample,  47, 
86. 

Board,  lien  for,  213. 

Bone  black,  analysis  of,  139. 

Bone  meal,  analysis  of,  139. 

Bookkeeping,  defined,  23;  in 
schools,  vi,  5,  20. 

Boundary,  line  fences  may  become, 
191. 

Bran,  digestible  nutrients  in,  132, 
133. 

Brewer's  grain,  digestible  nutri- 
ents in,  134;  fertility  in,  138. 

Bridges,  capacity  of,  179. 

Brown,  Peter,  ledger  account  with, 
68. 

Bryant,  John,  ledger  account  with, 
68. 

Buckwheat,  digestible  nutrients  in, 
131;  fertility  in,  138;  value  of 
New  York  product,  282;  value  of, 
by  states,  289. 

Buckwheat  middlings  in  a  ration, 
141. 

Burros,  total  number  of,  265. 

Butter,  amount  produced,  279,  282, 
283. 

Butter-fats,  effect  on  weight  of 
milk,  107;  standard  of,  in  milk, 
105. 

Buttermilk,  digestible  nutrients  in, 
137. 

Cabbage,  digestible  nutrients  in, 
136;  fertility  in,  139. 

Carbohydrates,  116;  fat  equivalent 
of,  119,  120;  in  feeding  stand- 
ards, 123,  in  food  materials,  119. 

Carrots,  digestible  nutrients  in, 
128;  fertility  in,  138. 

Cash,  ledger  account  with,  60; 
rules  for  debit  and  credit,  24,58; 
sample  account,  23. 

Cattle,  feeding  standards  for,  123; 
number  and  value  by  classes, 
270;  number  not  on  farms  or 
ranges,  259;  number  on  farms 
and    ranges,   269;    number   per 


100,000  acres,  261;  total  number 
of,  263;  value  per  head,  273. 
See,  also,  Dairy  Cows. 

Census,  cost  of,  246;  reports,  245. 

Chattel  mortgages,  222,  225. 

Cheese,  amount  produced,  279,  282, 
283. 

Clover.    See  Red  Clover. 

Commercial  Fertilizers.  See  Ferti- 
lizers. 

Commissioners  of  highways,  rights 
and  duties,  173-175,  179-182,  184, 
185,  189. 

Common  law,  defined,  202. 

Compounding  rations,  120. 

Composition  of  animal  bodies,  117. 

Composition  of  food  materials,  117. 

Contingent  account,  35,  37. 

Contingent,  ledger  account  with, 
60. 

Contracts,  193;  by  correspondence, 
195;  consideration  necessary, 
197;  duress,  in  making,  201;  for 
personal  property,  155,  196;  for 
realty,  155 ;  fraud  in  making, 
200;  guaranty  for  another,  197; 
how  to  make,  193,  202;  illegal, 
201;  lien  to  secure,  210;  mis- 
take in  making,  200;  outlawed, 
203;  signing  for  a  stranger,  204, 
216;  undue  influence  in  making, 
201  ;  verbal,  196 ;  warranty  of 
an  animal,  205;   who  may  make, 

'    198. 

Corn,  digestible  nutrients  in,  130; 
fertility  in,  138  ;  value  of  New 
York  product,  282 ;  value  of 
United  States  product,  283;  value 
of,  by  states,  287. 

Corn  and  cob  meal,  digestible  nu- 
trients in,  132;  fertility  in,  138. 

Corn  field,  ledger  account  with, 
64,  87. 

Corn  fodder,  digestible  nutrients 
in,  126,  129. 

Corn  silage,  digestible  nutrients 
in,  127;  fertility  in,  138. 

Corn  stover,  digestible  nutrients 
in,  129;  fertility  in,  138. 

Cornell  Experiment  Station, 
quoted,    117. 

Cotton,  value  of  United  States 
product,  283;  value  of,  by  states, 
290. 


Index 


295 


Cotton-seed  meal,  digestible  nutri- 
ents in,  135;  fertility  in,  139; 
in  a  ration,  142. 

Covenant  deed,  full,  156. 

Cover-crop,  96. 

Credit.     See  Debit. 

Creditor,  denned,  28. 

Crops,  removal  of,  by  tenant,  167. 

Dairy  account,  errors  in  keeping, 
109. 

Dairy  cows,  feeding  standards  for, 
123;  number  of,  263,  279;  num- 
ber on  farms  and  ranges,  270; 
nutritive  ratio  for,  116;  rations 
for,  140-142;  total  number  of, 
263;  value  of  an  account  with, 
102;  value  per  head,  273.  See, 
also,  Milk. 

Dairymen,  number  of,  248. 

Dairy  products,  amount  and  value 
of,  279;  counties  having  $1,000,- 
000  worth  of,  281;  value  of,  282, 
283. 

Day-book.     See  Blotter. 

Days  of  grace,  216. 

Debit  and  credit,  rules  for,  42,  43, 
57,  58. 

Debit  and  credit  rules,  for  cash  ac- 
count, 24;  for  personal  accounts, 
26;  for  property  accounts,  25. 

Debtor,  defined,  28. 

Deed,  full  covenant,  156;  how  to 
make,  157,  158;  recording  of, 
157;  quit-claim,  157;  warranty, 
156,  239. 

Deeds,  156;  abstracts  of,  160. 

Division  fences.     See  Fences. 

Doe,  John,  ledger  account  with,  68. 

Dogs,  sheep  killed  by,  171;  taxa- 
tion of,  171;  vicious,  171. 

Double-entry,  28,  35,  38,  58. 

Dower  right  of  wife,  155. 

Drainage,  171,  173. 

Driving.     See  Highways. 

Drunken  person,  contract  with, 
199. 

Due-bills,  224. 

Duress,  201. 

Education,  agricultural,  292. 
Egg    production,     cost    of,     112; 
record    of,    113;     value    of,    by 

states,  286. 


Employee,  responsibility  of  em- 
ployer for,  208. 

Employer,  responsibilities  of,  208. 

Engines  on  highways,  178. 

Estate.     See  Wills. 

Estray,  animals,  170. 

Expense,  personal,  account  with, 
35-37. 

Family,  chat  with,  147;  financial 
condition  of,  17. 

Farm  accounts.     See  Accounts. 

Farm,  acreage  of  crops,  250;  in- 
ventory of,  13;  value  of  crops 
per  acre,  250. 

Farmer,  ledger  account  with,  68. 

Farm-household  account,  143. 

Farm  products,  account  with,  59; 
inventory  of,  51 ;  ledger  account 
with,  62;  value  of,  269-290. 

Farm  property,  value  of  United 
States,  283. 

Farm  tools,  ledger  account  with,  62. 

Farms,  rented,  acreage  of,  253; 
number  and  size  of,  251;  num- 
ber of  owners,  257;  value  of, 
255. 

Fat,  per  cent  of,  in  animals,  117. 

Fats,  in  food  materials,  118;  starch 
equivalent  of,  119,  120. 

Feeding,  economical,  124;  princi- 
ples of,  117. 

Feeding  standards,  121;  table  of, 
123. 

Feeds,  digestible  nutrients  in,  126; 
elements  of  fertility  in,  138. 

Fences,  184;  along  streams,  186; 
barbed  wire,  184,  189;  boundary, 
191;  line,  185;  fruit  along,  187; 
live,  190;  railroad,  185;  road, 
190. 

Fence-viewers,  duties  of,  184,  185, 
189. 

Fertilizers,  amounts  expended  for, 
284,  290;  analysis  of,  139;  value 
of  feeds  as,  138. 

Financial  carelessness,  1-7. 

Fishing.    See  Hunting. 

Flour,  digestible  nutrients  in,  133. 

Food  materials,  composition  of,  117. 

Forcing-house.  See  Greenhouse. 

Forest  products,  value  of  New 
York,  282 ;  value  of  United  States, 
283, 


296 


Index 


Fraud,  200;  by  agents,  204-216. 
Fruit,  along  line  fences,  187;  value 
of  New  York  product,  282. 

Gain  and  loss,  account  with,  73; 

how  found,  12,  25,  56,  72,  75,  84; 

ledger  account  with,  76;  sources 

of,  3,  21,  38,  88. 
Game.     See  Hunting. 
Gifts,  228;    delivery    of  property 

necessary,  229;  of  real  property, 

229;  in  contemplation  of  death, 

230;  to  avoid  payment  of  debts, 

231. 
Gilbert,  Sir  Henry,  quoted,  4. 
Gluten,    digestible    nutrients    in, 

134;    fertility  in,  138. 
Goats,  number  per  100,000  acres, 

261;  total  number  of,  267;  value 

per  head.  277. 
Gomez,  General,  mentioned,  246. 
Government  notes,  221. 
Grain,    digestible     nutrients     in, 

130. 
Grapes,  value  of  New  York  prod- 
ucts, 282. 
Greenhouse,    account    of    heating 

cost,  90;    sample  account  with, 

92;  value  of  New  York  products, 

282;  work  report  of,  91. 
Greenhouses,  account  with,  88. 
Guano,  analysis  of,  139. 
Guaranty,  for  another,  197;  of  an 

animal,  205;  of  a  note,  220-222. 
Guide-boards  on  highways,  182. 

Hay,  digestible  nutrients  in,  128; 
fertility  in,  138;  value  of  New 
York  product,  282;  value  of 
United  States  product,  283; 
value  of ,  by  states,  289;  weigh- 
ing for  feeding,  108,  110 

Hay  field,  ledger  account  with, 
64. 

Henry,  W.  A.,  quoted,  125. 

Highways,  automobiles  on,  179; 
capacity  of  bridges  on,  179;  com- 
missioners of,  173-175,  179-182, 
185,  190;  driving  on  car  track, 
178;  driving  stock  on,  178,  179, 
190;  engines  on,  178;  fences 
along,  190;  guide-boards  on,  182; 
impassable,  175—180;  line  fences 
along,   190;  obstruction  of,  175, 


178;  passing  vehicles  on,  176; 
rights  of  adjacent  owners,  174; 
rights  of  public,  174;  side-paths 
on,  180;  trees  along.  174,  181; 
trespass  of  stock  on,  190;  water- 
ing -  troughs  on,  181 ;  weeds 
along,  182. 

Hogs.     See  Swine. 

Hominy  chop,  digestible  nutrients 
in,  135;  fertility  in,  138. 

Honey.     See  Bees. 

Hops,  value  of  New  York  product, 
282. 

Horse-power  on  farms  and  in  fac- 
tories, 283. 

Horses,  feeding  standards  for,  123; 
number  per  100,000  acres,  261; 
number  not  on  farms  or  ranges, 
259 ;  nutritive  ratio  for,  116 ;  total 
number  of,  265;  value  per  head, 
275. 

Hotel,  lien  for  bill,  213. 

Household  account,  35,  38,  53,  54, 
143. 

Household  goods,  inventory  of,  8. 

Hungarian  grass,  digestible  nutri- 
ents in,  127;  fertility  in,  138. 

Hungarian  hay,  digestible  nutri- 
ents in,  128. 

Hunting,  signs  forbidding,  170; 
trespass  by,  153,  170. 

Illinois,  rank  of,  in  agriculture,  284, 
285. 

Improvements,  hauling  manure 
charged  to,  80;  ledger  account 
with,  66. 

Incidental  accounts,  27,  35. 

Inheritence  of  property,  155. 

Insane  person,  contracts  of,  199. 

Interest,  if  none  is  stated,  218; 
legal  rate  of,  237;  usury,  237. 

Inventories  from  the  census,  245. 

Inventory,  7,  53,  72,  144;  at  end  of 
year,  11,  17,  46;  care  in  taking, 
82,  114;  of  farm,  13;  of  farm 
produce,  51,  76;  of  household 
goods,  8,  143;  posting,  54,  56, 
70,  73;  sample,  9;  time  to  take, 
7,  89,  143. 

Iowa,  rank  of,  in  agriculture,  284, 
285. 

Journal,  96;  denned,  29. 


Index 


297 


Kainit,  analysis  of,  139. 
Kinds  of  accounts,  22. 

Labor,  account  with.  See  Work 
Report. 

Land-grant  colleges,  students  in, 
292. 

Landlord.  See  Lease,  and  Ten- 
ant. 

Law,  rural,  153. 

Lawes,  Sir  J.  B.,  quoted,  80. 

Lease,  how  to  make,  163,  166;  im- 
plied agreements  of,  166;  of  real 
property,  159;  renewal  by  hold- 
ing over,  166. 

Ledger,  46,  53 ;  balancing,  60 ; 
closing,  52  ;  defined,  29  ;  how 
closed,  74;  how  opened,  64;  ob- 
ject of,  59;  opening  entries,  54; 
posting  accounts  to,  57;  posting 
balances  and  inventories,  70,  73; 
proving  the  correctness  of,  54, 
70;  sample,  60. 

Legal  contracts.    See  Contracts. 

Legal  fences.     See  Fences. 

Legal  tender,  243. 

Liabilities,  72,  81. 

Lien,  artisan's,  212;  by  hotels, 
etc.,  213;  defined,  210;  mechan- 
ic's, 210;  mechanic's,  how  to 
secure,  211;  on  animals  for  care 
of,  213;  tax,  238. 

Line  fences.     See  Fences. 

Linseed  meal,  digestible  nutrients 
in,  135;  fertility  in,  138. 

Live  stock,  subdivisions  of,  ac- 
count with,  59. 

Loss.    See  Gain. 

Maize.     See  Corn. 

Malt  sprouts,  digestible  nutrients 
in,  133;  fertility  in,  138. 

Mangel-wurzel,  digestible  nutri- 
ents in,  127;  fertility  in,  138. 

Manure,  account  with,  79,  86; 
duration  of  good  effects  of,  79. 

Mason,  H.  D.,  Part  II,  153. 

Mechanic.    See  Lien. 

Milk  (see,  also,  Dairy);  accounts 
with,  101;  amount  produced, 
279;  digestible  nutrients  in,  137; 
fertility  in,  139;  how  to  weigh, 
101,  107;  legal  standard  of,  in 
New  York,   105;    value  of  New 


York    product,    282;    value    of 

United  States  product,  283. 
Milk  report,  a  sample,  103. 
Minor,  contracts  of,  198. 
Mortgage,  chattel,  222,  225. 
Mortgages,  advisability  of,  14. 
Mules,  number  per  100,000  acres, 

261;  not  on  farms  or  ranges,  259; 

total  number  of,  265;  value  per 

head,  275. 

New  York,  agricultural  products, 
282;  rank  of,  in  agriculture,  282, 
284,  285. 

Nitrate  of  potash,  analysis  of,  139. 

Nitrate  of  soda,  analysis  of,  139. 

Nitrogen,  amount  of,  in  feeds,  138; 
amount  of,  in  fertilizers,  139;  in 
proteids,  117. 

Nitrogenous  matter.  See  Pro- 
tein. 

Notes,  consideration  necessary, 
214;  fraudulent,  204,  216,  223; 
days  of  grace,  216;  demand,  218; 
endorsement  of,  217;  for  patent 
rights,  222;  guaranty  of  pay- 
ment, 220;  government,  221;  in- 
terest on,  218;  joint,  219;  legal 
interest  on,  237;  liability  of  en- 
dorser, 215,217;  negotiable,  214; 
218;  never  sign  to  or  for  a 
stranger,  204,  216,  223;  non- 
negotiable,  218;  payment  of, 
fraudulent.  214;  promissory, 214; 
protecting  by  collateral,  222; 
protest  of,  217,  218  ;  sample, 
118,  219;  surety  for,  220 ;  usury, 
237. 

Nutritive  ratio,  116,  123;  defined, 
120. 

Nursery  products,  value  of,  New 
York,  282. 

Oat  field,  account  with,  86;  ledger 

account  with,  68. 
Oat  straw,  digestible  nutrients  in, 

130;  fertility  in,  138. 
Oats,  digestible  nutrients  in,  131; 

fertility  in,  138;   value  of  New 

York    product,    282  ;     value    of 

United  States  product,  283;  value 

of,  by  states,  288. 
Ohio,  rauk  of,  in  agriculture,  284, 

285. 


298 


Index 


Orchard,  account  with,  94;  ledger 

account  with,  66 ;  sample  account 

with,  98. 
Orchard   products,  total  quantity 

of,  290;  value  of  New  York,  282; 

value  of  United  States,  283,  290; 

value  of  by  states,  290. 
Orders,  224. 

Outlawed  contracts,  203. 
Overseer  of  highways,  174. 

Panama  canal,  246. 

Patent  rights,  notes  for,  223. 

Peas,  digestible  nutrients  in,  132; 
fertility  in,  138. 

Peas  and  barley,  digestible  nu- 
trients in,  126 ;  fertility  in, 
138. 

Peas  and  oats,  digestible  nutrients 
in,  126;  fertility  in,  138. 

Pea -vine  straw,  digestible  nu- 
trients in,  130 ;  fertility  in, 
138. 

Pension  money  free  from  taxes, 
239. 

Pennsylvania  State  College,  122, 
134. 

Personal  accounts,  26;  debit  and 
credit  explained,  58. 

Personal  property,  contract  for, 
155,  196;  defined,  154,  167;  in- 
heritance of,  155. 

Peruvian  guano,  analysis  of,  139. 

Phosphoric  acid,  amount  of,  in 
feeds,  138;  amount  of,  in  ferti- 
lizers, 139. 

Population,  agricultural,  248,  291. 

Posting  accounts,  29.  52;  from 
Blotter,  59;  from  Work  Report, 
38,  57;  inventories,  54,  56,  70, 
73. 

Potash,  amount  of,  in  feeds, 
138;  amount  of,  in  fertilizers, 
139. 

Potassium  muriate,  analysis  of, 
139. 

Potassium  sulfate,  analysis  of, 
139. 

Potatoes,  digestible  nutrients  in, 
127;  fertility  in,  138;  sweet, 
value  of,  by  states,  287;  value 
of,  by  states,  286. 

Poultry,  accounts  with,  110;  egg 
record,  113;    sources  of  loss  in 


keeping,  111;  value  of,  by  states, 
285,  286;  value  of  New  York 
product,  282;  value  of  United 
States  product,  283;  weekly  re- 
port of,  115. 

Power  of  attorney,  241. 

Present  worth,  38,  143. 

Principles  of  feeding,  117. 

Profit.    See  Gains. 

Promissory  notes.     See  Notes. 

Property  accounts,  23;  debit  and 
credit  explained,  58;  rules  for 
debit  and  credit,  25. 

Property,  classes  of,  153;  defined, 
153;  personal  ( see  Personal 
Property);  real  (see  Real  Prop- 
erty). 

Proteids,  116. 

Protein  in  feeding  standards,  123; 
in  food  materials,  119;  percent- 
age of,  in  animals,  117. 

Quit-claim  deed,  157. 

Railroad  fences,  185. 

Rations,  balanced,  124,  140-142; 
compounding  of,  120;  for  farm 
animals,  116;  how  to  use  tables 
for,  140 ;  "narrow,"  116,  121, 
141;  "wide,"  116,  121, 141;  weigh- 
ing for  cows,  102,  105,  108, 
110 ;  weighing  for  poultry, 
112. 

Real  estate.    See  Real  Property. 

Real  property,  contracts  of  a 
minor,  199;  conveyance  of,  155, 
156,  158;  defined,  153,167;  dower 
of  wife  in,  155;  gifts  of,  229;  in- 
heritance of,  155;  lease  of,  159, 
163;  purchased  with  pension 
money,  239;  wills  of,  235. 

Realty.     See  Real  Property. 

Receipts,  224. 

Recording  deed,  157;  leases,  163. 

Red  clover,  digestible  nutrients  in, 
126,  129;  fertility  in,  138. 

Rent.     See  Lease. 

Rented  farms,  acreage  of,  253; 
number  and  size  of,  251;  num- 
ber of  owners  of,  257;  value  of, 
255. 

Renting  land,  advisability  of,  15. 

Rice,  value  of,  by  states,  289. 

Riparian  rights,  171, 


Index 


299 


Roads.    See  Highways. 

Roughage,  defined,  7. 

Rural  law,  153. 

Rye,  digestible  nutrients  in,   131; 

fertility  in,   138;    value  of,    by 

states,  288;  value  of  New  York 

product,  282. 
Rye  bran,  digestible  nutrients  in, 

133;  fertility  in,  138. 

Sheep,  feeding  standards  for,  123; 
fleeces,  number  and  weight  of, 
285;  killed  by  dogs,  171;  num- 
ber and  value  of,  on  farms  and 
ranges,  271;  number  of,  not  on 
farms  or  ranges,  259;  number 
per  100,000  acres,  261;  total  num- 
ber of,  267;  value  of  New  York 
wool  product,  282 ;  value  of 
United  States  wool  product,  283; 
value  of  wool  by  states,  285; 
value  per  head,  277. 

Side-paths  on  highways,  180. 

Single-entry,  35,  37,  84. 

Smith,  ledger  account  with,  68. 

Soiling  feeds,  digestible  nutrients 
in,  126. 

South  Carolina  rock,  analysis  of, 
139. 

Statute  of  limitations,  203. 

Stone,  J.  L.,  quoted,  117. 

Straw,  account  with,  79,  86,  87; 
digestible  nutrients  in,  128  ; 
fertility   in,    138. 

Sugar  beet  leaves,  digestible  nu- 
trients in,  136 ;  fertility  in, 
139. 

Sugar  beet  molasses,  digestible 
nutrients  in,  136;  fertility  in, 
139. 

Sugar  beet  pulp,  digestible  nutri- 
ents in,  136;  fertility  in,  139. 

Sugar  beets,  digestible  nutrients 
in,  127;  fertility  in,  138;  value 
of,  by  states,  287. 

Sweet  potatoes,  value  of,  by  states, 
287. 

Swine,  feeding  standards  for,  123; 
number  and  value  of,  on  farms 
and  ranges,  271 ;  number  of,  not 
on  farms  and  ranges,  259;  num- 
ber per  100,000  acres,  261 ;  total 
number  of,  267;  value  per  head, 
277. 


Tankage,  analysis  of,  139. 
Taxes,  238;  collection  of ,  239 ;  pen- 
sion money  free  from,  239. 
Teams,    ledger  account  with,   62; 

Work  Report  of,  33,  34. 
Tenant   (see,  also,  Lease);    must 

surrender  premises,  166;  right  to 

remove  crops,  167. 
Texas,  rank  of,  in  agriculture,  284, 

285. 
Time  book.    See  Work  Report. 
Timothy  hay,  digestible  nutrients 

in,  128;  fertility  in,  138. 
Title,  abstracts  of,  159. 
Tobacco,  value  of,  by  states,  290; 

value  of  New  York  product,  282 ; 

value  of  United  States  product, 

283. 
Tobacco  stems,  analysis  of,  139. 
Tool  account  explained,  52. 
Tools,  ledger  account  with,  62. 
Travel.     See  Highways. 
Treasury  notes.  221. 
Trees   along  highways,    174,    181; 

along  line  fences,  187. 
Trespass,  by  animals,  170, 186,  188, 

189,    190;    by  hunting,    170;    by 

tenant,  166;  on  water,  153. 
Trial  balance,  55,  70. 
Turnips,  digestible    nutrients   in, 

128;  fertility  in,  139. 

Usury,  237. 

Vegetables,  value  of,  by  states, 
287;  value  of  United  States  prod- 
uct, 283. 

Verbal  contracts,  196. 

Wagering,  202. 

Warranty  of  an  animal,  205. 

Warranty  deed,  156,  239. 

Water,  amount  of,  in  feeds,  138 
amount   of,    in   fertilizers,    139 
diversion    from    channel,     172 
drainage,  173;  in  food  materials, 
118;    in  animals,  117;    pollution 
of,  172;  trespass  on,  153. 

Water  rights,  171. 

Wateringt-roughs  onhighways,181. 

Weeds  along  highways,  182. 

Weighing  hay,  noose  for,  110; 
milk,  101,  104,  107;  rations  for 
cows,  102,  105,  108,  110. 


300 


Index 


Wheat,  accounts  with,  26,  34; 
digestible  nutrients  in,  131;  fer- 
tility in,  138;  loss  in  holding,  77; 
value  of,  by  states,  288;  value  of 
New  York  product,  282;  value 
of  United  States  product,  283. 

Wheat  bran,  digestible  nutrients  in, 
132;    fertility  in,  138. 

Wheat  field,  account  with,  86 ; 
ledger  account  with,  66. 

Wheat  flour,  digestible  nutrients 
in,  131 ;    fertility  in,  138. 

Wheat  middlings,  digestible  nutri- 
ents in,  132;  fertility  in,  138. 

Wheat  straw,  digestible  nutrients 
in,  130;   fertility  in,  138. 


Wills,  231;  abstracts  of,  161;  ad- 
vance payment  to  children,  236; 
how  to  make,  232;  of  real  prop- 
erty, 235;  who  may  make,  231. 

Wisconsin  feeding  standard,  123. 

Wolff's  standard,  123,  140. 

Woman,  married,  contracts  of,  199. 

Wool.     See  Sheep. 

Workman.  See  Employee,  also 
Lien. 

Work  report,  estimated  wages,  83, 
144,  145;  greenhouse,  91;  method 
of  keeping,  30,  38;  of  teams,  33, 
34;  posting  accounts  from,  38, 
57;  posting  to  ledger,  38;  sample, 
40,  85. 


CYCLOPEDIA  OF  AMERICAN 
HORTICULTURE 

By  L.  H.  BAILEY 

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